Auditoría para evaluar la gestión de cuentas por cobrar desde el cumplimiento contable y el impacto financiero en el contexto empresarial

Abstract

The objective of this work is the work of the company. This is a descriptive study with a qualitative approach, it is a bibliographic review and secondary sources are consulted. According to the International Accounting Standards Committee (IASB), 2009, IFRS for SMEs, accounts receivable, like any asset, "Resources controlled by the entity, and those expected to be obtained, in the future, These standards they adjust to a series of guidelines for the accounting treatment, they are based on the quality can be established a policy to have a better credit management for clients, as well as the portfolio process, including the eventual case in which the subject will be presented. The management of accounts receivable has implications for the performance of the business, to a large extent it is used as a strategy to increase sales given that credit makes it easier for a customer to access products and services, making payment more flexible. However, if you do not have an information management and performance. The information is not available. This assumes a financial expense that compromises the profitability of the period.