Financial audit of Sociedad Agencia de Seguros GAMA S.A., period january to august 2022

Authors

  • Elia Pérez Sánchez Author
  • Luis Ángel Valverde Morales Author

DOI:

https://doi.org/10.64183/xzacpf33

Keywords:

Financial Audit, Accounts Used, Implementation of IFRS 17 Insurance Contracts

Abstract

The general objective of this work is to carry out a financial audit of the company Sociedad Agencia de Seguros Gama S.A., referred to in IFRS-17 Insurance Contract, during the period January to August 2022, with the implementation of this standard, developed through the deductive method. This is due to the entry into force of this norm that applies to entities that are dedicated to the commercialization of insurance as an activity. The results obtained will be very useful for the execution of the procedure in other companies, for which it is expected that it will function as a pioneer in insurance matters.

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Author Biographies

  • Elia Pérez Sánchez

    Licenciada en la Enseñanza de las Matemáticas de la Universidad de Costa Rica.
    Licenciatura en Contaduría Pública de la Universidad San Marcos.

  • Luis Ángel Valverde Morales

    Bachiller en Gestión Empresarial del Turismo Sostenible de la Universidad Nacional de Costa Rica.
    Licenciatura en Contaduría Pública de la Universidad San Marcos.

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Published

2023-12-31

How to Cite

Financial audit of Sociedad Agencia de Seguros GAMA S.A., period january to august 2022. (2023). Revista Académica Institucional, 5(2), 24-35. https://doi.org/10.64183/xzacpf33

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