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Author Ulloa Piernas, Alba |
Abstract Along this study, a real auditing case is developed about the correct provision accounting. The accounting regulation followed during this analysis is the following one: General Accounting Plan (2008) and de ICAC Resolutions (2020). During this case, it has been analyzed whether the different provisions have been correctly accounted for. Additionally, different audit evidence has been analyzed to understand the importance of provisions and how these can significantly influence the audit report. Key words: Provisions, audit, case study, assessment, auditing risks. |
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Director Martínez Blasco, Mónica |
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Degree IQS SM - Master’s Degree in Auditing and Management Control |
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Date 2021-07-23
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