{"id":24837,"date":"2019-11-06T07:30:32","date_gmt":"2019-11-06T05:30:32","guid":{"rendered":"https:\/\/www.edenred.es\/blog\/?p=24837"},"modified":"2025-05-14T15:20:23","modified_gmt":"2025-05-14T13:20:23","slug":"informe-auditoria-definicion-y-tipos","status":"publish","type":"post","link":"https:\/\/www.edenred.es\/en\/blog\/informe-auditoria-definicion-y-tipos\/","title":{"rendered":"Audit report: definition and types of reports"},"content":{"rendered":"<p>An audit report is a document that <strong>presents the annual accounts or financial statements of an enterprise<\/strong>. This is a very important document, as it provides quality information on the state of the company and, consequently, also makes it possible to know whether urgent measures need to be taken to ensure the viability and continuity of the company in question.&nbsp;<\/p>\n\n\n\n<!--more-->\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-que-es-un-informe-de-auditoria-y-que-importancia-tiene\">What is an audit report and why is it important?<\/h2>\n\n\n\n<p>An audit report is a document that <strong>must be carried out by an external auditor<\/strong> (external to the company to be audited) and which provides useful and accurate information about the company's<strong> annual accounts or the <a href=\"https:\/\/www.edenred.es\/en\/blog\/tipos-indicadores-financieros-aplicaciones\/\" target=\"_blank\" rel=\"noreferrer noopener\">financial statements<\/a><\/strong> of the company. This information is of vital importance for the company, since it can be taken as the \u201c...\".\u201c<strong>state of health of the company<\/strong>\u201d.\u00a0<\/p>\n\n\n\n<p>An audit report shows the state of the company's accounts, the company's liquidity, assets and liabilities, as well as all the elements that may make a company solvent or not, as well as <strong><a href=\"https:\/\/www.edenred.es\/en\/blog\/control-gastos-de-empresa\/\" target=\"_blank\" rel=\"noreferrer noopener\">know what the money has been spent on<\/a><\/strong> that the company had. In other words, it serves to determine whether a company is doing a good job or whether, on the contrary, the strategy needs to be redefined in order to <strong>balancing income and expenditure<\/strong> and thus ensure continuity.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-tipos-de-resolucion-de-un-informe-de-auditoria\">Types of audit report resolutions<\/h2>\n\n\n\n<p>Once the external auditor carries out the audit report, four different outcomes are possible:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Clean or unqualified opinion<\/strong>This is the case where the audit report gives a true and fair view of the company's accounts.&nbsp;<\/li>\n\n\n\n<li><strong>Qualified opinion<\/strong>This is the case where the report shows that, although the accounts are clean, there are certain deviations in the accounts that do not allow them to be considered as \u201ccompletely clean\u201d.&nbsp;<\/li>\n\n\n\n<li><strong>Adverse or negative opinion<\/strong>This is when it is confirmed that the deviations in the accounts are significant and put the cleanliness of the company at risk.&nbsp;<\/li>\n\n\n\n<li><strong>Abstention or opinion refused<\/strong>Worst case scenario: This is the worst case scenario, as it occurs when the auditor in question has not had access or facilities to the information in the accounts necessary for the proper preparation of the audit report.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-corporate-una-herramienta-de-ayuda\">Corporate: a tool to help<\/h2>\n\n\n\n<p>In this context, it is worth mentioning the importance of <strong>to have all documentation and information regarding expenditure and income<\/strong> of any company, large or small. Therefore, it is important for companies to take the necessary actions to have clean and gap-free accounting.&nbsp;<br>A tool that can help both large companies and SMEs in this respect is <a href=\"https:\/\/www.edenred.es\/en\/ticket-dietas\/corporate\/?utm_source=bdhub&amp;utm_medium=email&amp;utm_campaign=blog_ic\" target=\"_blank\" rel=\"noreferrer noopener\">Corporate<\/a>. Corporate is a tool that comes with the guarantee and security of <a aria-label=\" (opens in a new tab)\" href=\"https:\/\/www.edenred.es\/en\/\" target=\"_blank\" rel=\"noreferrer noopener\">Edenred<\/a> and <a aria-label=\" (opens in a new tab)\" href=\"https:\/\/www.mastercard.es\/es-es.html\" target=\"_blank\" rel=\"noreferrer noopener\">Mastercard<\/a>. It is a <strong>professional expense control tool<\/strong> which, among other features, makes it easy to recover VAT on meals, adjust and control expenses, generate reports and integrate them into the company's own systems, and keep track of expense notes at all times. <strong>unified and online<\/strong>. In this way, it becomes a perfect tool when it comes to managing company accounts, as well as allowing this management to be carried out digitally, quickly and easily.<\/p>","protected":false},"excerpt":{"rendered":"<p>Un informe de auditor\u00eda es un documento que presenta las cuentas anuales o estados financieros de una empresa. Se trata de un documento muy importante, puesto que aporta informaci\u00f3n de calidad sobre el estado de la compa\u00f1\u00eda y, en consecuencia, tambi\u00e9n permiten conocer si es necesario tomar medidas urgentes para asegurar la viabilidad y continuidad [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":24838,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[205],"tags":[],"class_list":["post-24837","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-herramientas-rrhh"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Informe de auditor\u00eda: definici\u00f3n y tipos\ud83d\udd34Blog Edenred<\/title>\n<meta name=\"description\" content=\"Un informe de auditor\u00eda es un documento informativo muy importante para la empresa, que garantiza o no su viabilidad como compa\u00f1\u00eda.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.edenred.es\/en\/blog\/informe-auditoria-definicion-y-tipos\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Informe de auditor\u00eda: definici\u00f3n y tipos\ud83d\udd34Blog Edenred\" \/>\n<meta property=\"og:description\" content=\"Un informe de auditor\u00eda es un documento informativo muy importante para la empresa, que garantiza o no su viabilidad como compa\u00f1\u00eda.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.edenred.es\/en\/blog\/informe-auditoria-definicion-y-tipos\/\" \/>\n<meta property=\"og:site_name\" content=\"Edenred Espa\u00f1a\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-06T05:30:32+00:00\" 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