Evaluación de la aplicación de la NIA 520 en la revisión de ingresos en empresas pesqueras de la ciudad de Santa Elena en 2023-2024.

Abstract

This research, with the theme "Evaluation of the application of ISA 520 in the review of income in fishing companies in the city of Santa Elena in 2023-2024," aimed to evaluate the application of ISA 520 in the review of income in fishing companies in the city of Santa Elena. For this purpose, a non-experimental design was proposed, which is one that is carried out without the manipulation of the study variables. Given this design, it was considered appropriate to choose a qualitative approach to the research. The population consisted of small fishing companies according to the COPCI categorization, and the sample was determined judiciously with a case study approach. Among the main conclusions are that the analyzed theories contributed to the development of the research and the formulation of procedures to mitigate income risks. Procedures such as reconciliation between income, tax reports, and sales reports, as well as establishing the relationship between income, accounts receivable, and bank collections, allow measuring the existence and accuracy of income.