UNIVERSIDAD TECNO FILIAL
AUDITORIA TEMA TE MA:: AUD UDIT ITOR ORII DOCENTE: RUTH MARITZA F INTEGRANTES:
Gibaja Lopez Ruht Anali Mamani Curo Marcela Pfura Carvajal Ana Maria Salcedo Ttito Eliana Zarate Lazo Leila
OGICA DE LOS ANDES CUSCO
FINANCIERA DE PATRIMONIO RRO VASQUEZ
Clínic CÉDULA ESTADO DE SITUACI (E
R$% !&T
2015
'
201
ACTI"O ACTI"O CORRIENTE
! E"ECT#$% & E'(#$ALE)TES *E E"ECT#$% + C(E)TAS P%R C%,RAR C%MERC#ALES - TERCER%S . C(E)TAS P%R C%,RAR *#$ERSAS - TERCER%S / SER$#C#%S & %TR%S C%)TRATA*%S P%R A)T#C#PA*% +! MERCA*ER0AS
A
S/.
35,050.00
25'
S/.
B
S/.
9,500.00
)'
S/.
B
S/.
1,000.00
1'
S/.
C
S/.
3,150.00
2'
S/.
3,150.00
D
S/.
67,850.00
*'
S/.
34,970.00
S&.
11+,550.00
S&.
+*,5+0.00
E
S/.
21,019.00
15'
S/.
24,669.00
F
S/.
1,260.00
1'
S/.
231.00
F
S/.
450.00
0'
S/.
250.00
S&.
22,)2*.00
S&.
25,150.00
TOTAL ACTI"O CORRIENTE
31,310.00 130.00
ACTI"O NO CORRIENTE
11 #)M(E,LES2 MA'(#)AR#A & E'(#P% 13 #)TA)G#,LES 14 ACT#$% *#"ER#*%
TOTAL ACTI"O NO CORRIENTE
TOTAL ACTI"OS
S&.13*,2)*.00
100'
S&.*,)10.00
TOTAL ACTI"O NO CORRIENTE
S&.
TOTAL ACTI"OS
22,)2*.00
S&.13*,2)*.00
S&.
100'
25,150.00
S&.*,)10.00
Santa Maria S.A. MATRIZ CON PORCENTAJES N FINANCIERA AL 31 DE DICIEMBRE DEL 2015 !RESADO EN NUE"OS SOLES#
'
R$% !&T
2015
'
!ASI"O - !ATRIMONIO NETO !ASI"O CORRIENTE 33' 0'
42 CUENTAS POR PAGAR COMERCIALES – TE RCEROS 46 CUENTAS POR PAGAR DIERSAS – T ERCEROS
AA AA
S/.
12,948.00
*'
S/.
26,630.00
1*'
S&.
3*,5).00
0' 3' 3)'
TOTAL !ASI"O CORRIENTE
!ASI"O NO CORRIENTE 49 PASIO DI!ERIDO 2+'
BB
S56
72.!!6!!
TOTAL !ASI"O NO CORRIENTE
S&.
5,+00.00
TOTAL !ASI"O
S&.
5,1).00
0' 0'
'
Santa Maria S.A. MATRIZ CON PORCENTAJES N FINANCIERA AL 31 DE DICIEMBRE DEL 2015 !RESADO EN NUE"OS SOLES#
'
R$% !&T
2015
'
!ASI"O - !ATRIMONIO NETO !ASI"O CORRIENTE 33' 0'
42 CUENTAS POR PAGAR COMERCIALES – TE RCEROS 46 CUENTAS POR PAGAR DIERSAS – T ERCEROS
AA AA
S/.
12,948.00
*'
S/.
26,630.00
1*'
S&.
3*,5).00
0' 3' 3)'
TOTAL !ASI"O CORRIENTE
!ASI"O NO CORRIENTE 49 PASIO DI!ERIDO 2+'
BB
S56
72.!!6!!
TOTAL !ASI"O NO CORRIENTE
S&.
5,+00.00
TOTAL !ASI"O
S&.
5,1).00
'
0' 0'
!ATRIMONIO 50 CAPITAL
CC
52 CAPITAL ADICIONAL
CC
S56 S56
58 RESERAS
CC
S/.
59 RESULTADOS ACUMULADOS
CC
S56
TOTAL !ATRIMONIO
100'
TOTAL !ASI"O - !ATRIMONIO
S&.
/2!!!6!! 17281!6!! 4,500.00
172.46!!
13' 2+' 3' 2+'
*,101.00
S&.13*,2)*.00
100'
!r$/ara /r r4/ N !"#$%& %' 31 (" ()#)"*+" ("' 2015 R")%( & ") (" %())% !"#$%& %' 31 (" ()#)"*+" ("' 2015
!ATRIMONIO 50 CAPITAL
CC
52 CAPITAL ADICIONAL
CC
S56 S56
58 RESERAS
CC
S/.
59 RESULTADOS ACUMULADOS
CC
S56
TOTAL !ATRIMONIO
100'
TOTAL !ASI"O - !ATRIMONIO
S&.
/2!!!6!! 17281!6!! 4,500.00
172.46!!
13' 2+' 3' 2+'
*,101.00
S&.13*,2)*.00
100'
!r$/ara /r r4/ N !"#$%& %' 31 (" ()#)"*+" ("' 2015 R")%( & ") (" %())% !"#$%& %' 31 (" ()#)"*+" ("' 2015
/F 1 201
'
S/.
7,010.00
)'
S/.
5,750.00
+'
S&.
12,)+0.00
S56
728!!6!!
S&.
5,*00.00
S&.
1,++0.00
+'
/F 1 201
'
S/.
7,010.00
)'
S/.
5,750.00
+'
S&.
12,)+0.00
S56
728!!6!!
S&.
5,*00.00
S&.
1,++0.00
S56
+'
/2!!!6!!
1*'
S/.
35,930.00
3'
S/.
3,500.00
'
/2.+!6!!
20'
S56 S&.
)+,050.00
S&.*,)10.00 r. 2
100'
S56
/2!!!6!!
1*'
35,930.00
3'
S/.
3,500.00
'
/2.+!6!!
20'
S/.
S56 S&.
)+,050.00
S&.*,)10.00
100'
r. 2
Utea AZ & Asociados S.C. GG
P.T. HECHO POR: RE!"SA#O POR:
FECHA
AMPC MMC
4/20/201 4/22/201
C$i%ica Sa%ta Maia S.A CE#U'A MATR"Z
PATR"MO("O A' )1 #E #"C"EM*RE #E' 201+
SA'#O A' )1/12/2014
A,USTES - REC'AS"F"CAC"O(
CUE(TA / PCGE
#ESCR"PC"O(
REF P/T
SA'#O A' )1/12/201+
#E*E
SA'#O SEG3( AU#"TOR"A A' )1/12/201+
REF
HA*ER
S /.
18 ,00 0. 00
50
C AP ITAL SOC IAL
CC4
S/.18,000.00
S/.
18,000.00
S/.
35,930.00
52
CAPITAL ADICIONAL
CC+
S/.35,930.00
S/.
35,930.00
S/.
3,500.00
58
RESERVA
CC
S/.4,500.00
S/.
4,500.00
S/.
18,620.00
59
RESULTADOS ACUMULADOS
35,671.00
76,050.00
S/.35,671.00 CC TOTA': S/. 4101.00 S/.
S/.
S/.
S/.
4101.00
S/.
Macas Uti$iadas Cot!"#o $o% &"'o( ")*++"( -)&" (t+$"
*
M !
A
Utea AZ & Asociados S.C. GG
P.T. HECHO POR: RE!"SA#O POR:
FECHA
AMPC MMC
4/20/201 4/22/201
C$i%ica Sa%ta Maia S.A CE#U'A MATR"Z
PATR"MO("O A' )1 #E #"C"EM*RE #E' 201+
SA'#O A' )1/12/2014
A,USTES - REC'AS"F"CAC"O(
CUE(TA / PCGE
#ESCR"PC"O(
REF P/T
SA'#O A' )1/12/201+
#E*E
SA'#O SEG3( AU#"TOR"A A' )1/12/201+
REF
HA*ER
S /.
18 ,00 0. 00
50
C AP ITAL SOC IAL
CC4
S/.18,000.00
S/.
18,000.00
S/.
35,930.00
52
CAPITAL ADICIONAL
CC+
S/.35,930.00
S/.
35,930.00
S/.
3,500.00
58
RESERVA
CC
S/.4,500.00
S/.
4,500.00
S/.
18,620.00
59
RESULTADOS ACUMULADOS
35,671.00
76,050.00
S/.35,671.00 CC TOTA': S/. 4101.00 S/.
S/.
S/.
S/.
4101.00
S/.
Macas Uti$iadas Cot!"#o $o% &"'o( ")*++"( -)&" (t+$"
*
Utea AZ & Asociados S.C. P.T HECHO POR: RE!"SA#O POR:
M !
A
CC1 AG' EST
FECHA 4/22/201 4/2)/201
C'"("CA SA(TA MAR"A S.A P'A("''A #E #EC"S"O(ES PRE'"M"(ARES POR COMPO(E(TES
#ESCR"PC"(
SA'#OS
FACTORES #E R"ESGO
5 #E' PATR"MO("O
R"ESGO "(HERE(TE
CO(TRO'
PROCE#"M"E(TO #E AU#"TOR6A
FACTORES 7UE AUME(TA( E' R"ESGO R+-"( " -t()$t)(" # $o%-t+t)$+o% . S% ' # -o$+#"# N 26887. V(++$"( ) o- ")&%to- # $"+t" ' "- #o%"$+o%- ($++#" o( " %t+#"# o(&% "(t # $"+t" "#+$+o%".
) #+%(o ) "o(t% o- "$$+o%+-t"- -" # #)#o-"
Ca8ita$ socia$
S/.
19000.00
15 (o$#%$+".
Ca8ita$ adicio%a$
S/.
)+)0.21
)95
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S/.
S/. S/.
4+00.00
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)95 1005
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) &o%to # o- (-)t"#o- "$)&)"#o- %o (! "- )t++#"#- # to#o- o- !($+$+o-.
FACTORES 7UE #"SM"(U-E( E' R"ESGO L" "o(t"$+o% # ot(o- "$$+o%+-t"- -t ")to(+"#o o( " !)%t" %(". L" "(t "#&+%+-t("t+" -t" ")"%#o ' $""$+t"#o "(" -) )%$+o% $o% t+$" (o-+o%" I%(-+o%- *t("%!("- $o% (%t"++#"# o-+t+" .
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R+-"( -+ - " ("+"#o # "$)(#o $o% "(t:$)o 229 # " L' N 26887. V(+$"( " )t++#"# # !($+$+o- "%t(+o(- "-t" " "$t)"+#"# ' ) -)&% &o%to tot" % o- (-)t"#o- "$)&)"#o-.
M
A'CA(CE
Utea AZ & Asociados S.C. P.T HECHO POR: RE!"SA#O POR:
CC1 AG' EST
FECHA 4/22/201 4/2)/201
C'"("CA SA(TA MAR"A S.A P'A("''A #E #EC"S"O(ES PRE'"M"(ARES POR COMPO(E(TES
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SA'#OS
R"ESGO
FACTORES #E R"ESGO
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PROCE#"M"E(TO #E AU#"TOR6A
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M
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N°
PROCE#"M"E(
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D+-< ' "+) $)-t+o%"(+o # $o%t(o +%t(%o =CCI>.
2
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N°
PROCE#"M"E(
1
D+-< ' "+) $)-t+o%"(+o # $o%t(o +%t(%o =CCI>.
2
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TOS
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$+($)"$+;%.
REFERE(C"A P/T
HECHO POR
CC) CC4 CC+ CC
MMC
CC
'Z'
CC
AMPC
CC4
AG'
AG' 'Z' AG'
Utea AZ & As
C$i%ica Sa%ta
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aia S.A
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12
4
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C'"("CA SA( CE#U'A A(A'6T"CA # A' )1 #E #"C"E CO#"GO
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( #E ACC"O(ES
C0004
ELIANA SALCEDO TTITO
1260
C0103
MARCELA MAMANI CURO
1260
C0108
ANA MARIA PURA CARAA L
1080 3600
ociados S.C. P.T HECHO POR : RE!"SA#O POR:
CC4
FECHA
AG' AMPC
4/2/201 4/2/201
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5
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S/.
6,300.00
)+5
5
S/.
6,300.00
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5
S/.
5,400.00
)05
S/.
18,000.00
1005
MARCAS UT"'"ZA#AS R+-+;% #o$)&%t"$+;% -)-t%t"to(+" =-$(+t)(" )+$">. $ot!"#o $o% +(o # &"t(+$)" # "$$+o%-. S)&" $o%o(&
P.T HECHO POR: RE!"SA#O POR:
CC+
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C'"("CA SA(TA MAR"A S.A CE#U'A A(A'6T"CA #E CAP"TA' A#"C"O(A' A' )1#"C"EM*RE #E' 201+ (
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SA'#O "("C"A'
APORTES SOC"OS
#O(AC"O(ES
ACREE(C"AS
TOTA'
S/.
S/.
S/.
S/.
S/.
1 2
C004
3
ELIANA SALCEDO TTITO
5930.21
5930.21
5930.21
C0103
MARCELA MAMANI CURO
8000.00
8000.00
8000.00
4
C0108
ANA MARIA PURA CRAAAL
6000.00
6000.00
6000.00
5
P008
UIMICA SUIFA
6000.00
6000.00
6000.00
6
P005
DRODASA
3000.00
3000.00
3000.00
7
S/N
CLINICA SANTA MARIA
7000.00
S/.
)+)0.21 S/.
7000.00
1)0.21 S/.
000.00 S/.
000.00 S/.
MARCAS UT"'"ZA#AS $ot!"#o $o% +(o # "$t"-.
$ot!"#o $o% /t "
7000.00
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P.T HECHO POR: RE!"SA#O POR:
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SA'#OS A' )1 / 12/2014
AUME(TO
S/. 3,500.00
S/.1,000.00
S/. 3,500.00
S/. 1,000.00
#"SM"(UC"O(
SA'#OS A' )1 / 12/1+
S/.
4,500.00
S/. 4,500.00
MARCAS UT" R+-+;% Do$)&%t"$+ S)&" $o%o(& Cot!"#o $o% &"'o( ")
CC
FECHA
'Z' AMPC
+/9/201 +/11/201
SUSTE(TO
'EGA'
ART. N229
"ZA#AS % -)-t%t"to(+"
++"(
LEG 26887
C'"("CA SA( CE#U'A A(A'6T"CA #E RE A' )1 #E #"C"E
(
1
CO#"GO #E CUE(TA
591
RESU'TA#OS ACUMU'A#OS A' )1/12/2014
UT"'"#A# #E' E,ERC"C"O )1/12/2014
S/.
S/.
14240.18
4380.27
S/.1920.4+
MA
P.T HECHO POR: RE!"SA#O POR:
CC
FECHA
AG' AMPC
+/1+/201 +/19/201
A MAR"A SA U'TA#OS ACUMU'A#OS *RE #E 201+ UT"'"#A# #E' E,ERC"C"O )1/12/201+
PER#"#A #E' E,ERC"C"O
RESU'TA#OS ACUMU'A#OS A' )1/12/201+
S/.
S/.
S/.
17050.77
0.00
35671.22
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RCAS UT"'"ZA#AS COTEADO CON MAGOR AUHILIAR SUMA CONORME
