{"id":3994,"date":"2023-02-22T15:47:53","date_gmt":"2023-02-22T15:47:53","guid":{"rendered":"https:\/\/pruymannconsulting.com\/?p=3994"},"modified":"2023-02-24T11:10:30","modified_gmt":"2023-02-24T11:10:30","slug":"empresas-obligadas-a-someter-sus-cuentas-anuales-al-informe-de-un-auditor-independiente","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/empresas-obligadas-a-someter-sus-cuentas-anuales-al-informe-de-un-auditor-independiente\/","title":{"rendered":"Empresas obligadas a someter sus cuentas anuales al Informe de un Auditor independiente"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>La auditor\u00eda de las cuentas anuales consiste en verificar las&nbsp;cuentas anuales de la empresa, a efectos de dictaminar si expresan la imagen fiel del patrimonio, de la situaci\u00f3n financiera de la empresa y de los resultados de acuerdo con el marco normativo de informaci\u00f3n financiera que resulte de aplicaci\u00f3n. &nbsp;El principal objetivo de la auditor\u00eda es garantizar la autenticidad de las cuentas anuales de una empresa.<\/p>\n<p><em>\u00bfQu\u00e9 empresas est\u00e1n obligadas a auditar sus cuentas?<\/em><\/p>\n<p><span style=\"font-size:1rem\">Una empresa tendr\u00e1 que auditar sus cuentas si <\/span><strong style=\"font-size:1rem\">durante dos ejercicios continuados<\/strong><span style=\"font-size:1rem\"> cumple&nbsp;<\/span><strong style=\"font-size:1rem\">dos de estos tres requisitos:<\/strong><\/p>\n<ul>\n<li>Cuando el&nbsp;<strong>importe neto de la cifra de negocio supere los 5.700.000 euros<\/strong>.<\/li>\n<li>Cuando el&nbsp;<strong>total de sus activos superen los 2.850.000 euros<\/strong>.<\/li>\n<li>Cuando el&nbsp;<strong>n\u00famero medio de trabajadores<\/strong>&nbsp;durante el ejercicio sea&nbsp;<strong>superior a 50.<\/strong><\/li>\n<\/ul>\n<p>Importante resaltar que la obligaci\u00f3n surge el segundo a\u00f1o de cumplimiento de los requisitos, y no a partir del mismo (el tercero).<\/p>\n<p>Por \u00faltimo, tambi\u00e9n ser\u00e1 obligatoria la auditor\u00eda de cuentas&nbsp;<strong>cuando se incluya esta obligaci\u00f3n en los estatutos<\/strong>&nbsp;de la sociedad, cuando as\u00ed&nbsp;<strong>lo acuerden los socios en junta general<\/strong>&nbsp;o si&nbsp;<strong>los socios que representen el 5% o m\u00e1s del capital social lo solicitan al registrador mercantil<\/strong>&nbsp;del domicilio social, siempre que no hubieran transcurrido tres meses a contar desde la fecha de cierre de dicho ejercicio.<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>&nbsp; La auditor\u00eda de las cuentas anuales consiste en verificar las&nbsp;cuentas anuales de la empresa, a efectos de dictaminar si expresan la imagen fiel del patrimonio, de la situaci\u00f3n financiera de la empresa y de los resultados de acuerdo con el marco normativo de informaci\u00f3n financiera que resulte de aplicaci\u00f3n. &nbsp;El principal objetivo de la [&hellip;]<\/p>","protected":false},"author":2,"featured_media":3996,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-3994","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3994","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=3994"}],"version-history":[{"count":2,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3994\/revisions"}],"predecessor-version":[{"id":3998,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3994\/revisions\/3998"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/3996"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=3994"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=3994"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=3994"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}