Abstract

CASTRO-VELEZ, Dayana Michelle; URRUTIA-GUEVARA, Jeannette Amparito  and  LACH-TENECOTA, Wladimir. Tax audit of savings and credit cooperatives in the Ambato canton. Noesis [online]. 2025, vol.7, n.esp1, pp.451-466.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.404.

Tax auditing is a regulatory, legal, and administrative procedure that allows for the verification of companies' compliance with their tax obligations. Its timely application allows for the analysis of the tax situation and the prevention of penalties. The objective of this research was to evaluate the implementation of tax auditing in savings and credit cooperatives in the canton of Ambato. The study used a mixed approach, combining qualitative and quantitative methods. A sample was established for analysis, and previous studies related to the phases, procedures, and benefits of auditing were reviewed. The findings show that this tool not only improves accounting management but also allows for the detection of errors and the application of timely corrections. It is concluded that tax auditing is essential for business decision-making and, from a financial perspective, constitutes a significant contribution to knowledge, promoting its use as a preventive method to ensure proper fiscal management.

Keywords : Tax auditing; savings and credit cooperatives; accounting management; tax auditing procedures..

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