The audit is a critical, supervisory and evaluative examination of the operations carried out in the entities, allowing alerting senior businessmen of any irregularities that may be occurring, for which they must constantly implement effective processes of evaluation of the proper application of internal control systems.

Source ( kirkpatrickprice )

Fundamentally those directed to the analysis and interpretation of the financial statements; giving priority to the need to evaluate the effectiveness of the transactions carried out by the same, facilitating the monitoring of the scope of the proposed objectives.

In this sense, the more assertiveness there is in the procedures, policies and organizational guidelines, the higher the degree of accounting efficiency achieved by the entities, for this purpose the administrative processes must be adapted to the existing reality in the country, in order to establish a quality control in the presentation of optimal results.

Based on the above, the research is justified from a theoretical perspective, since it will provide greater knowledge and understanding of quality control in the audit of financial statements.

Source ( pkf-muenchen )

Likewise, the importance of the research lies in the fact that it is based on a methodological follow-up that allows gathering the necessary information by means of measurement instruments. In addition, the results will allow the analysis of the incidence of quality control in the audit of financial statements.

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