Informe de auditoría financiera según las normas internacionales de auditoría vigentes. Caso dictamen con abstención de opinión.

The present work is related to the audit opinion issued by the professional who evaluates the financial statements in a professional and independent manner, in order to demonstrate aspects that are against the established accounting principles and norms, the objective pursued is to know what type of audit opinion is the most appropriate according to the conditions presented, remembering that the audit is subjective and that an opinion can differ from one professional to another. The methodology used is of a qualitative and quantitative nature, by virtue of the fact that the main concepts related to the audit and the calculations made of financial analysis are presented to determine that the statements of the financial statements have been prepared under the accounting precepts, and standards of current audits, the conclusions reached by the author are finally issued after having carried out the necessary procedures in the audit examination, and are relevant for the decision making of the shareholders and executives of the company, and that the study of the present case serves for new investigations in the field of accounting and auditing.