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Proveedores y Acreedores Diversos en Auditoría

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Verdadero o falso sobre cuentas y normas

Created by

Gonzalez Montes Amado Alejandro C22F
Gonzalez Montes Amado Alejandro C22F
Mexico

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Proveedores y Acreedores Diversos en Auditoría
 

Proveedores y Acreedores Diversos en AuditoríaOnline version

Verdadero o falso sobre cuentas y normas

by Gonzalez Montes Amado Alejandro C22F
1

Desde 2021, la norma vigente para estas cuentas es la NIF C-19, no la C-9.

2

La presentación de estos pasivos no se ve influida por si son de corto o largo plazo (no hay clasificación en el balance).

3

Las cuentas por pagar a proveedores no requieren verificación contra la entrada de almacén para validar existencias.

4

El objetivo del auditor incluye verificar que la deuda esté correctamente registrada y clasificada (aserciones).

5

El pasivo se registra cuando la empresa asume el compromiso de pagar, no cuando efectúa el pago.

6

Proveedores y acreedores diversos son pasivos de alta rotación, por lo que tienen alto riesgo de error.

7

El pasivo se da de baja solamente cuando se paga, no cuando se cancela o se cumple la deuda (la baja puede ocurrir por cancelación o pago).

8

El interés oculto en el precio acordado solo aplica cuando el plazo es corto (15-30 días) y no cuando es significativo.

9

La norma NIF C-9 sigue regulando proveedores y acreedores diversos desde 2021.

10

La NIA 505 se utiliza para confirmar saldos directamente con los proveedores durante la auditoría.

 
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