Examen Privado de Auditoria, Papeles de Trabajo II

 

XENTH[]NA@A AH ]@E M@[FI] AH JX@QHO@F@ D@MXFQ@A AH MNHEMN@] HMIEIONM@] H]MXHF@ AH @XANQI[N@ HW@OHE JHEH[@F S[NT@AI @[H@ S[@MQNM@ AH @XANQI[N@ ;> ah hehri ahf ;330

Sieheth< ONK\@[ M@]Q@ÐIE-MS@

EiokrhYYYYYYYYYYYYYYYYYYYYYYYYYYYYYM`reht Ei.YYYYYYYYY  Srikfho` Ei. 0 - S`phfhs ah tr`k`li (83 puetis) @ mietneu`mnýe sh fh pripirmnie` f` nediro`mnýe rhf`mnie`a` ` ue` `uantirï` ah hst`ais dne`emnhris ah f` Miop`ðï` Hlhopfi, ]. @. `f =0 ah anmnhokrh ahf ;333 y sh prhshet` hf tit`f ah `mtnvis he P83 onffiehs, p`snvis pir P1; onffiehs, hf p`trnoieni pir P7 onffiehs y f` utnfna`a eht` ahf `ði duh ah P733 onf. He f` shmmnýe ah nnevhrsniehs, evhrsniehs, `mtnvi andhrnai y hf p`trnoieni sh fh prhshet` p rhshet` fi snjunheth<

Nevhrsniehs F` nediro`mnýe rhf`mnie`a` mie hf rukri ah nevhrsniehs he `mmniehs, sikrh hf hlhrmnmni throne`ai hf =0 ah anmnhokrh ahf ;333, hs f` snjunheth< 0.

Hf s` s`ffai miet miet`k `kffh ah f`s nevh nevhrrsnieh niehss hs ah P433 433 onf onf y hs hstà tàe e mies miesttntu tunna`s a`s pir  pir  nevhrsniehs he `mmniehs he f` Miop`ðï` KKK, ]. @. pir P433,333, `aqunrna`s ` su v`fir eione`f hf 0 ah hehri ahf ;333, quh mioprheahe hf v`fir ah 433 `mmniehs ah P0,333 m`a` ue`, quh rhprhshet`e hf 43% ah f`s `mmniehs hontna`s pir anmg` hoprhs`.

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Hf 0 ah hehr hehri i ahf ;333 ;333 hf m`pn m`pnt` t`ff miet` miet`kf kfhh ah f` Miop Miop`ð `ðï` ï` f` KKK KKK,, ]. @., hr` hr` ah P0,30 P0 ,303,3 3,333 33 y fis fis hs hst` t`ai aiss dne` dne`emn emnhr hris is `f =0 ah an anmn mnho hokr krhh ah ahff ;333, ;333, g`e sn snai ai anmt`one`ais pir itris `uantirhs mie dhmg` ;8 ah hehri ahf ;330 y hf anmt`ohe hs fnopn fnopni, i, sh ik iksh shrv rv`` qu quhh hf m` m`pn pnt` t`ff miet miet`kf `kfhh hs ah P803, P803,33 333 3 y f` f`ss `m `mmn mnieh iehss he mnrmuf`mnýe sie f`s onso`s quh sh prhshet`k`e `f 0 ah hehri ahf ;333.

@mtnvi andhrnai He hf `mtnvi andhrnai sh fh prhshetý fi snjunheth< =.

He f` nethj ethjr` r`mn mnýe ýe ahf ahf s`f `fai ai ah `mt `mtnvi andh andhrn rnai ai,, sh pr prhhsh shet et`e `e P4.8 P4.8 onff onffie iehs hs he miemhpt mie mhpti i ah mrîant mrîanti i ohrm`et ohrm`etnf nf pir f` `aquns `aqunsnmn nmnýe ýe ah f`s o`rm`s o`rm`s Hemhean Hemheanai ai y @p`j`ai `f Nest`eth, p`r` f` anstrnkumnýe ah hstis priaumtis he Ju`tho`f`, pir P= y P=.8 onffiehs rhsphmtnv`oheth. Hst`s o`rm`s duhrie `aqunrna`s hf 0 ah hehri ah 0>>> y hf mietr`ti hst`rà vnjheth p`r` 0; `ðis. ;

 

1.

F` hop hoprh rhs` s` ei ei g` `a `aip ipt` t`ai ai ene eneju jue` e` pif pifït ïtnm nm`` p`r` p`r` `oi `oirt rtnz nz`r `r hst hsthh mrîa mrîant nti i ohrm ohrm`e `etn tnff y ei tnheh ue` lustndnm`mnýe y quh ah `muhrai mie f` `aonenstr`mnýe puanhr`e thehr hf  khehdnmni aur`eth 13 `ðis.

8.

Hs Hst` t`ss o`r o`rm` m`ss duhr duhrie ie `aqu `aqunr nrna na`s `s ` ue` mi miop op`ð `ðï` ï` s`f s`fv` v`ai airh rhð` ð`,, sh p`mtý p`mtý ue` ue` rhj rhj`f `fï` ï` y he f` rhvnsnýe ah fis aimuohetis ah rhsp`fai, sh ahthroneý quh ei sh miesnahrý enejue` rhthemnýe ah nopuhstis `f oioheti ah hdhmtu`r f`s tr`esdhrhemn`s ah f`s anvns`s pir anmg`s rhj`fï`s.

S`trnoieni F` nediro`mnýe ahf p`trnoieni hs f` snjunheth< 4.

He f` f` shmm shmmný nýe e ah p`trn p`trnoi oien eni i `aho `ahoàs às ah ah ff`s `s muh muhet et`s `s ah m`p m`pnt nt`f `f `ut `utir irnz nz`a `ai i y p`j` p`j`ai, ai, rhshrv` fhj`f y utnfna`ahs `muouf`a`s, sh prhshet` f` muhet` ah `lusths ah hlhrmnmnis `ethrn `et hrnirh irhss pir P; onffie onffiehs hs pir ue` ansone ansoneumn umnýe ýe ah f`s ahprhmn`m ahprhmn`mnie niehs hs ah fis vhgïmufis ah rhp`rti ahf ;3% `f 03% `eu`f, sh tnheh f` lustndnm`mnýe ah quh fis vhgïmufis tnhehe ue` vna` ütnf ah 03 `ðis.

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F` dfi dfitn tnff ff`` ah vhgïm vhgïmuf ufis is duh duh `aq `aqun unrn rna` a` hf hf 0 ah ah hehr hehri i ah 0>>> 0>>> y hf hf m`o m`okn kni i sh rh rhjn jnst strý rý `f mnhrrh ahf =0 ah anmnhokrh ahf ;333.

]h fh rhqunhrh< 0.

Puh Puh hf` hf`ki kirh rh fis fis p`ph p`phfh fhss ah ah tr` tr`k` k`li li ah `m `muh uhra rai i mie mie f` f`ss mnr mnrmue muest st`em `emn` n`s. s.

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Puh Puh ttio iohh he mu muhe het` t` fis fis `s `sph phmt mtis is mi miet et`k `kfh fhss y dns dnsm` m`fh fhss quh quh sh sh ahkh ahkhe e muop muopfn fnr. r.

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Sr Srhs hshet hethh fi fiss `lus `lusth thss quh quh mie miesn snah ahrh rh mie mie f` f` llus ustn tndn dnm` m`mn mnýe ýe mir mirrh rhsp spiea ieanh nhet eth. h.

1.

Ahth Ahthro rone nehh ffis is hd hdhm hmti tiss dns dnsm` m`fh fhss y sus sus rhm rhmio iohe hea` a`mn mnie iehs hs..

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Srikfho` Ei. = - Nedirohs ah `uantirï` (=3 puetis) S`r` hdhmti S`r` hdhmtiss ah ue pf`eth pf`eth`on `onhet heti i ah ue nediro nedirohh ah `uanti `uantirï` rï` sikrh ue` rhvns rhvnsnýe nýe ah nediro`mnýe dne`emnhr` nethrohan`, sh fh rhqunhrh quh prhsheth hf anmt`ohe ah `uantirï`, sikrh fis prnohris euhvh ohshs ahf hlhrmnmni miet`kfh quh throne`rà hf =0 ah o`rzi ahf ;330, ah f` miop`ðï` Nethrohan`, ]. @., fis `suetis quh ahkh miesnahr`r sie fis snjunheths< 0.

F` mio miop` p`ðï ðï`` tnheh tnheh f` f` pifït pifïtnm nm`` ah rhj rhjns nstr tr`r `r sus sus ahp ahprh rhmn mn`m `mni nieh ehss g`st g`st`` hf dne dne`f `f ahf ahf `ði. `ði. Xsth Xs tha a mu`et mu`etnd ndnm nmý ý hf j` j`st sti i he fis fis eu euhv hvhh ohsh ohshss he P0,33 P0,333, 3, si sikr krhh ue ue`` ut utnf nfna na`a `a rhpirt`a` ah P;33 onf.

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Ei sh priv privns nsni nie` e` hf hf nop nopuh uhst sti i sikr sikrhh f` f` rhet rhet`` mirr mirrhs hspi piea eanh nhet eth. h.

]h fh rhqunhrh< 0.

Puh pr prhsheth hf hf anmt` mt`ohe ah `u `uantirï`

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Puh Puh hv`f hv`füh üh fis fis `sp `sphm hmti tiss nean neanm`a m`ais is y lust lustnd ndnq nquh uh sus sus ahmns ahmnsni niehs ehs he hf hf anmt anmt`o `ohe he

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Xtn Xtnfnmh fnmh f`s f`s eir eiro`s o`s ah `ua `uanntirï tirï`` `pr `pripn` ipn`a` a`oh ohet eth. h.

Srikfho` Ei. 1 - Qhirï` ah `mtu`fnz`mnýe (;3 puetis) @mtu`f @mtu `foh ohet ethh hf Nest Nestnt ntut uti i Ju`t Ju`tho ho`f `fth thmi mi ah Miet Miet`a `air irhs hs Sü Sükf kfnm nmis is y @uan @uanti tirh rhs, s, hs hstà tà  prioivnheai quh he Ju`tho`f` sh piej`e he pr`mtnm` f`s Eiro`s Nethre`mnie`fhs ah Miet`knfna`a -ENM, hontna`s pir f` Dhahr`mnýe Nethre`mnie`f ah Miet`airhs -ND@M, pir fi `ethrnir sh fh rhqunhrh quh g`j` sus miohet`rnis mie lustndnm`mnýe, ah fi snjunheth< 0.

Puh nean eanquh quh mu`e mu`et` t`ss Ei Eirro`s o`s Nethr ethre` e`mn mnie iehs hs ah Miet Miet`k `knnfna na`a `a,, hst stàe àe vn vnjh jhet eths hs h neanquh hf eiokrh ah mnemi ah hff`s.

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Puh Puh vhet vhet`l `l`s `s i ahs ahsvh vhet et`l `l`s `s tr` tr`hh fi `et `ethrn hrnir ir ` fis fis Mie Miet` t`ai airh rhss Sükf Sükfnm nmis is y @ua @uant ntir irhs hs y ` fis hoprhs`rnis ju`tho`fthmis.

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]n hetr hetr`r `rï` ï`e e he vnjh vnjhem emn` n`ss f` f`ss ENM, ENM, tiais tiais fis fis hopr hoprhs hs`r `rni niss ju`t ju`tho ho`f `fth thmi miss hs hst` t`rï rï`e `e ikfnj`ais ` prhshet`r su nediro`mnýe dne`emnhr` mie hs` k`sh i miesnahr` quh `üe hxnstnheai fis prnemnpnis fim`fhs ei fis muopfhe y quh fis Miet`airhs Sükfnmis y @uantirhs ei fis vnjnf`e. *******