View
5
Download
0
Category
Preview:
DESCRIPTION
auditoria
Citation preview
7/18/2019 09 Segunda Evaluacion Parcial 2014 -2015
1/5
UNIVERSIDAD TCNICA PARTICULAR DE LOJA MODALIDAD ABIERTA Y A DISTANCIA
CONTABILIDAD Y AUDITORIA
AUDITORIA III.
Versin
SEGUNDA EVALUACION PARCIAL 0009
PERIODO OCTUBRE 2014 - FEBRERO 2015
Elaborado por: GUSTAVO FERNANDO CISNEROS GONZALEZ
1. Q!"# $$%&!'( () !#*+&,( ( !/+&. . S(&3!$+&'. '. (*( ( (!+.%. %. D!&(%/+& ( !/+&.
2. E) !#*+&,( ( !/+& ($6. . U# +!#!7# (,!/! +& () !/+& $+'&( )+$ 8)):+$.'. '. L (/(&,!#%!7# ( )$ &($+#'!)!($ +& () (&;!%!+ %$+.%. %. U# +!#!7# ( (
7/18/2019 09 Segunda Evaluacion Parcial 2014 -2015
2/5
11. Q!"#($ &( + ()'+ )+$ &+:&,$ ( !/+&. . (*( ( (!+ ? () $(&3!$+&.'. '. S(&3!$+& ? $'!&(%/+&.%. %. (*( ( (!+ ? (!+ ,)/!!$%!)!#&!+.
12. E) &%8!3+ (&,#(#/( $( )+ %+#*(%%!+# + ()'+& (# 6. . P&!,(& *$(.'. '. S(:# *$(.%. %. C&/ *$(.
1>. L &(%%!7# ( )+$ %+,(#/&!+$ %+#%)$!+#($ ? &(%+,(#%!+#($ ($/ %&:+ (6. . (*( ( (!+ ? () $(&3!$+&.'. '. S(&3!$+& ? (!+ ,)/!!$%!)!#&!+.%. %. (*( ( (!+ ? D!&(%/+& ( !/+&.
14. L %+#3+%/+&! )(%/& () '+&&+& () !#*+&,( ( !/+& ) &()! ()6. . S(&3!$+&.'. '. (*( ( (!+.%. %. D!&(%/+& ( !/+&.
15. L &(%%!7# () !#*+&,( *!#) ? () ,(,++ ( #/(%((#/($ ($/ %&:+ (6. . (*( ( (!+ ? () $(&3!$+&.
'. '. S(&3!$+& ? (!+ ,)/!!$%!)!#&!+.%. %. (*( ( (!+ ? D!&(%/+& ( !/+&.
1. L+$ &+:&,$ ( !/+& $( )!%# (# )6. . P&!,(& *$('. '. T(&%(& *$(%. %. Q!#/ *$(
1. S()(%%!+#( ) &($($/ %+&&(%/ & () $!:!(#/( %$+6 C#+ )$ &($/&!%%!+#($ ( )!,!/# ( ,#(&$!:#!*!%/!3 () )%#%( ( # !/+&. C=) ( )$ $!:!(#/($ +!#!+#($ ('( (,!/!& (,!/!& () !/+&. . C+# $)3(($.'. '. A'$/(#%!7# ( +!#!7#.%. %. N(:/!3.
1. L( %+# (/(#!,!(#/+ ? $()(%%!+#( ) &($($/ %+&&(%/ & () $!:!(#/( %$+6 L *(%8 () !#*+&,( ( )+$!/+&($ ('( $(& ) *(%8 (# (6. . E) !#*+&,( $( (#/&(: ) %)!(#/( .'. '. T(&,!# () (&!++ *!$%).%. %. T(&,!# () /&';+ (# () %,+.
19. L( %+# (/(#!,!(#/+ () $!:!(#/( %$+ ? $()(%%!+#( ) $(%(#%! %+&&(%/ ( )+$ $+$ ( ('( &(#!& #&+:&, ( !/+& & $(& &+'+. U$/( ($ () $(&3!$+& ( ) #! ( !/+& ? 8 &(%!'!+ () ;(*( ((!+ () $!:!(#/( &+:&,6 PROGRAMA DE AUDITORIA 1. E3)( () %+#/&+) !#/(+ () %+,+#(#/( 2. C+,#!( )+$ *#%!+#&!+$ &($+#$')($ )+$ &($)/+$ +'/(#!+$ ? >. P&(&( # )!$/ ( (*!%!(#%!$.. . F+&,/+ #! %+,+#(#/( ? $'%+,+#(#/($ $(& (3)+$+';(/!3+$ &+%(!,!(#/+$ :(#(&)($ ?($(%*!%+$.
'. '. F+&,/+%+,+#(#/( $(& (3)+$ &+%(!,!(#/+$ :(#(&)($ ? ($(%*!%+$.%. %. F+&,/+ #! $'%+,+#(#/($ $(& (3)+$ &+%(!,!(#/+$ :(#(&)($ +';(/!3+$
20. L( %+# (/(#!,!(#/+ () $!:!(#/( %$+ ? $()(%%!+#( ) &($($/ %+&&(%/6 U$/( ($ ;(*( ( # (!+ (!/+&($. A) $(:!& () &+:&, ( !/+& $( (#%(#/& %+# 3&!+$ (&&+&($ ( #/&)( #+ %+#/(,). D('(&:&(:& +/&+$ &+%(!,!(#/+$ ) &+:&, ( !/+& ( ? $( (#%(#/& &+'+. . N+ ('!+ ( )+$ &+:&,$ #+ $( ((# ,+!*!%&.'. '. S! ('!+ ( ($/+$ $+# *)(
%. S(:!,!(#/+
22. U# ( )$ $+)(,#!($ $$/#%!)($ ( ) (;(%%!7# %+%/!3 ( ('( %,)!& ) C+#/&)+& :(#(&) ()($/+$ ($6
7/18/2019 09 Segunda Evaluacion Parcial 2014 -2015
3/5
. V)+& ( ) +')!:%!7# + ( ) !*(&(#%! (
2>. E) &($+#$')( $'$!!&!+ ($ () (6. O%$!+# () ($(,'+)$+ !#('!+ ( &+%( () (&;!%!+ (%+#@,!%+.'. S( '(#(*!%! () () ($(,'+)$+ !#('!+.%. U/!)! +)+$,(#/( )+$ !#(&+$ H')!%+$
24. L *)/ ( &(%%!7# ( )+$ &(%&$+$ ( ) (#/! ($ # ,+/!3+ ( :(#(&6. I#!%!+ ( &($+#$'!)! (#).'. P(%)+.%. G)+$.
25. E) ($/')(%!,!(#/+ ( ) &($+#$'!)! %!3!) %)+$ ($ &!3/!3 (6. L #! ( A!/+& I#/( ( ) !#$/!/%!7#.'. L C+#/&)+& G(#(&) () E$/+.%. L ,=
2. L$ $#%!+#($ ,!#!$/&/!3$ $+# !$$!3$ +&(6. S( )!%# )(:+ ( :+/& )$ !#$/#%!$ #+&,)($ ( %+#/&+) ? &(&!,!& () !#%,)!,!(#/+.'. I#/!,!# )+$ !#*&%/+&($.
%. R($/&!#:(# )$ %+#%/$ !)%!/$ ( !,!(# () '(# ($(,(+ ( )+$ $(&3!+&($.
2. L *)$!*!%%!7# ( %8(($ )/(&%!7# ( &(:!$/&+$ ? $!(#/+$ %+#/')($ %+# ) *!#)! ( &+!&$( (&(%&$+$ () ($/+ %+#$/!/?( 6. P(%)+'. I#!%!+ ( &($+#$'!)! (#).%. G)+$.
2. P& () ($/')(%!,!(#/+ ( &($+#$'!)! %!3!) %)+$ 3 :)+$ $( ('(&= &+'& $*!%!(#/(,(#/(6. E) (&;!%!+ (%+#7,!%+ + !$,!#%!7# () /&!,+#!+ ( ) (#/!.'. E) (&;!%!+ (%+#7,!%+ %$+ ) (#/! +& %%!7# +,!$!7# ( )+$ $(3!+&($ ')!%+$%. T++ (:&($+ !#;$/!*!%+ ( !$,!#?(# )+$ &(%&$+$ *!##%!(&+$ ( ) (#/!.
29. E) :+ ( # 3)+& (*(%/+ %+# (&&+& (# () %=)%)+ ,/(,=/!%+ ($ # ,+/!3+ ( &+%(6. M)/$.'. O&(# ( &(!#/(:&+.%. G)+$.
>0. E) %+#/&+) ( %)! () ,(,++ ( #/(%((#/($ )+ (;(%/ 6. L D!&(%%!7# ( P)#!*!%%!7# ? (3)%!7# !#$/!/%!+#).'. E) D!&(%/+& ( A!/+&%. E) C+#/&)+&
>1. L+$ /!+$ ( &($+#$'!)! %!3!) $+# ( +$ /!+$6. G)+$ ? ($/!/%!7#.'. G)+$ ? +&(# ( &(!#/(:&+.
%. M)/ ? +&(# ( &(!#/(:&+.
>2. L &($+#$'!)! %!3!) %)+$ ($ $+)!&! %#+6. E) &($+#$')( ($ '(#*!%!&!+ () ($(,'+)$+ !#('!+.'. E
>4. L+$ &"$/,+$ ? #/!%!+$ ( $()+$ )+$ (,)(+$ #+ &(%(&+$ ($ # ,+/!3+ & 6. M)/$.'. G)+$.%. O&(# ( &(!#/(:&+.
7/18/2019 09 Segunda Evaluacion Parcial 2014 -2015
4/5
>5. L &+!%!7# ( &(%&$+$ *!##%!(&+$ ( $( (#%(#/ ';+ ) &($+#$'!)! () %$/+!+ ($ # 8(%8+ (:(#(&6. I#!%!+ ( &($+#$'!)! (#).'. P(%)+.%. G)+$.
>. L &(%%!7# () ,(,++ ( #/(%((#/($ ($/ %&:+ ()6. (*( ( (!+ ? () $(&3!$+&.
'. S(&3!$+& ? (!+ ,)/!!$%!)!#&!+.%. (*( ( (!+ ? D!&(%/+& ( !/+&
>. L &($+#$'!)! ,!#!$/&/!3 #+ &+%(( %#+6. N+ (
7/18/2019 09 Segunda Evaluacion Parcial 2014 -2015
5/5
SOLUCIONES
N Sol Res N Sol Res
1 C 31 B X
2 C OK 32 B OK
3 A OK 33 A OK
4 B OK 34 B X
5 B OK 35 A OK
6 A OK 36 A OK
7 B OK 37 A OK
8 A OK 38 A X
9 B OK 39 B X
10 C OK 40 B X
11 A OK
12 A OK
13 A X
14 B OK
15 A OK
16 B OK
17 B OK
18 C OK
19 A OK
20 B OK
21 C OK
22 C X
23 A OK
24 C OK
25 B OK
26 C X
27 B OK28 A X
29 B OK
30 A X
Recommended