Auditoría del área de existencias de la empresa industrial Aluminia, S. L. y análisis sobre la valoración a cierre de ejercicio 2015 de los productos terminados

  1. Alejandro González Muñoz
  2. Francisco José Bastida Albaladejo 1
  3. Ana María Ríos Martínez 2
  1. 1 Universidad de Murcia
    info

    Universidad de Murcia

    Murcia, España

    ROR https://ror.org/03p3aeb86

  2. 2 Centro Universitario de la Defensa - UPCT
Livre:
Contabilidad, auditoría y empresa en una economía global: en homenaje al prof. Dr. D. Pedro Luengo Mulet
  1. Marín Hernández, Salvador (coord.)

Éditorial: Colegio de Economistas de la Región de Murcia, Servicio de Estudios

ISBN: 978-84-933070-3-5

Année de publication: 2017

Pages: 99-123

Type: Chapitre d'ouvrage

DIALNET GOOGLE SCHOLAR

Résumé

The main purpose of this manuscript is to show the audit of inventories of a manufacturing company, with a special focus on inventory valuation of finished goods. Audit checks target manufacturing process steps and analyse whether the cost system implemented by the company is fine and fits the manufacturing process, whether the company is correctly identifying costs in the manufacturing process, whether cost allocation criteria are right and whether finished goods inventories are properly valuated in the ending balance sheet. Furthermore, since inventories have some items with an amount larger than materiality, this paper describes several tests to check valuation of those items at the end of the accounting period.

La source de données: Dialnet