Beneficios de la implementación del análisis de datos en la planificación de las cuentas por cobrar e ingresos en una auditoría de estados financieros.

Abstract

The objective of this research is known the benefits of the implementation of data analytics in the audit of financial statements in the planning of accounts receivable and income, with the purpose that both medium and large firms in Guayaquil know the contributions that this tool can help in the quality of audit work, leaving behind traditional procedures, to enter the era of data analysis. Initially a brief introduction is made, in which it is mentioned how currently the data volume in companies has increased significantly, and how companies have started investing in technology in order to generate benefits from such data. In the first chapter, the traditional audit process is described, emphasizing the planning stage of accounts receivable and income; the tools used by the big four are mentioned; and analyze what contributions they have obtained from the implementation of data analysis in their audits. In the second chapter, the methodology used in the present work is described. In the third chapter, the opinions of experts are exposed and the execution of the planning procedures of accounts receivable and income is visualized in detail using a data analysis tool. Finally, in the fourth chapter, the conclusions and recommendations of the present titling work will be included.