It is to consider that, through the audit is oriented and leads to the financial information of the company and its relations with the economic environment, with a view to achieving the institutional objectives, through the work of all members of the administration, which must respond to the needs of the environment, not only in reference to the business partners, but to each and every one of the members of the same.
For this reason it is necessary to incorporate the enormous potential that the auditor represents for any organization in the business context, which requires an attitude of openness to change, so that the final mission of the accounting information is an action that permanently stimulates the constructive activity of the business economy.
In this way, it becomes transcendental to provide the company's administrators with the theoretical and practical knowledge that will serve as the necessary tools to improve the administrative and accounting work of the company and that will allow them to make fundamental decisions for the company's development.
Therefore, the audit process includes the evaluation that is generated through the application of techniques, knowledge and skills to determine the current situation of the company in such a way that the compliance and/or failure to comply with the tax obligations of any kind, whether municipal or national, established in the laws that govern them, can be verified.