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Auditoría de inventarios

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About this activity

Verificación de existencias

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Dominican Republic

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Auditoría de inventarios
 

Auditoría de inventariosOnline version

Verificación de existencias

by Centro de Innovación y Gestión Pedagógica
1

Las diferencias de inventario no requieren aprobación de la gerencia para ser ajustadas.

2

El conteo físico debe hacerse para cada artículo sin posibilidad de muestreo.

3

Se evalúa la consistencia entre registros de inventario y las órdenes de compra.

4

Las pruebas de validez incluyen confirmar costos y descripciones de ítems.

5

El corte de inventario es crítico para asegurar que las partidas pertenezcan al periodo correcto.

6

Se realiza un conteo físico para comparar con el registro contable.

7

La auditoría de inventarios verifica la existencia y exactitud de las existencias.

8

Toda mercancía defectuosa debe registrarse como existencias normales.

9

Una auditoría de inventarios no necesita pruebas de controles sobre recepciones.

10

El auditor puede cambiar el costo de las existencias para igualar el balance.

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