Evaluación de la aplicación de la NIA 400 y su efecto en los resultados de las auditorías de inventarios en el sector farmacéutico de la provincia del Guayas en el año 2021.

Abstract

In the present research work with topic Evaluation of the application of the NIA 400 and its effect on the results of inventory audits in the pharmaceutical sector of the province of Guayas in 2021, the problem related to the weaknesses in internal controls over inventory management and the lack of a risk assessment system to design strategies for inventory mitigation. For the execution of the research, the experimental design of the research was proposed with a qualitative approach for the analysis of the application of ISA 400 in the management of inventory audits. The types of research carried out were descriptive and documentary, which allowed designing strategies for the survey and processing of information. As the main results obtained are identified that In order to apply the audit procedures described in ISA 400 it is important to perform analytical reviews, stock changes, calculate rotation days and compare with previous years, investigate the type of inventory and review the accounting policy used for the valuation of inventories produced or purchased, analyse whether they are performing the VNR test.