Informe Nº 010-2018-3-0440 de Contraloría general de la República, 05-03-2018
| Fecha de publicación | 30 Enero 2021 |
| Fecha | 05 Marzo 2018 |
| Número de informe | 010-2018-3-0440 |
| Emisor | FONDO MIVIVIENDA S.A. |
| Tipo de proceso | AUDITORIA FINANCIERA |
Translation of independent auditors’ report and financial statements
originally issued in Spanish - Note 28
Fondo MIVIVIENDA S.A.
Financial statements as of December 31, 2017 and 2016
together with the Independent auditors’ report
Translation of independent auditors’ report and financial statements
originally issued in Spanish - Note 28
Fondo MIVIVIENDA S.A.
Financial statements as of December 31, 2017 and 2016
together with the Independent auditors’ report
Content
Independent auditors’ report
Financial statements
Statements of financial position
Income statements
Statements of comprehensive income
Statements of changes in shareholder’s equity
Statements of cash flows
Notes to the financial statements
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Translation of independent auditors’ report originally issued in
Spanish - Note 28
Independent auditors’ report
Paredes, Burga & Asociados
Sociedad Civil de Responsabilidad Limitada
To the Shareholder and Directors of Fondo MIVIVIENDA S.A.
We have audited the accompanying financial statements of Fondo MIVIVIENDA S.A. (henceforth
“the Fund”), which comprise the statement of financial position as of December 31, 2017 and
2016; as well as the income statement and the statements of comprehensive income, changes in
shareholder’s equity and cash flows for the years ended, and a summary of significant accounting
policies and other explanatory notes.
Management’s responsibility for the financial statements
Management is responsible for the preparation and fair presentation of these financial statements in
accordance with accounting standards prescribed by the Superintendence of Banking, Insurance
and Private Pension Funds Administrators (SBS) for Peruvian financial entities, and for such internal
control as Management determines is necessary to enable the preparation of financial statements
that are free from material misstatement, whether due to fraud or error.
Auditor’s responsibility
Our responsibility is to express an opinion on these financial statements based on our audits. Our
audits were conducted in accordance with International Standards on Auditing as adopted for use in
Peru by the Board of Peruvian Associations of Certified Public Accountants. T hose standards
require that we comply with ethical requirements and plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free from material misstatements.
An audit involves performing procedures to obtain audit evidence on the amounts and disclosures in
the financial statements. The procedures selected depend on the auditor’s judgment, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud
or error. In making those risk assessments, the auditor considers internal control relevant to the
Fund’s preparation and fair presentation of the financial statements in order to design audit
procedures that are appropriate in the circumstances, but not for the purpo se of expressing an
opinion on the effectiveness of the Fund’s internal control. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of accounting estimates made
by Management, as well as evaluating the overall presentation of the financial statements.
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