{"id":1959,"date":"2026-10-27T09:00:00","date_gmt":"2026-10-27T08:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1959"},"modified":"2026-10-14T13:51:07","modified_gmt":"2026-10-14T11:51:07","slug":"inventari-existencies-tancament-auditoria","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/inventari-existencies-tancament-auditoria\/","title":{"rendered":"Inventari d&#8217;exist\u00e8ncies al tancament: com preparar-lo per a l&#8217;auditoria"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>Si les exist\u00e8ncies s\u00f3n materials, l&#8217;auditor ha d&#8217;assistir al recompte f\u00edsic de l&#8217;empresa, llevat que no sigui factible, per avaluar les instruccions de recompte, observar com s&#8217;apliquen, inspeccionar la mercaderia i fer les seves pr\u00f2pies proves de recompte (NIA-ES 501, apartat 4). Despr\u00e9s comprovar\u00e0 que l&#8217;inventari final reflecteix aquest recompte i que est\u00e0 valorat d&#8217;acord amb la norma de registre i valoraci\u00f3 10a del Pla general de comptabilitat (PGC): cost, m\u00e8tode d&#8217;assignaci\u00f3 i correcci\u00f3 al valor net realitzable. Preparar b\u00e9 el recompte abans del 31\/12 evita limitacions a l&#8217;abast i ajustos d&#8217;\u00faltima hora.<\/div>\n<p>El recompte d&#8217;exist\u00e8ncies \u00e9s un dels pocs procediments d&#8217;auditoria que no es poden repetir m\u00e9s tard: el que no es compta el dia del tancament, o a prop, dif\u00edcilment es reconstrueix al febrer. Per aix\u00f2 conv\u00e9 acordar-lo amb l&#8217;auditor tan aviat com estigui nomenat, com expliquem en <a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/planificar-auditoria-2026-nomenament-auditor\/\">la guia per planificar l&#8217;auditoria de 2026 i nomenar l&#8217;auditor<\/a>. En aquest article ens centrem en la part pr\u00e0ctica: com organitzar l&#8217;inventari f\u00edsic, qu\u00e8 far\u00e0 l&#8217;auditor aquell dia i qu\u00e8 revisar\u00e0 despr\u00e9s sobre la valoraci\u00f3.<\/p>\n<h2>Per qu\u00e8 l&#8217;auditor assisteix al recompte f\u00edsic d&#8217;exist\u00e8ncies?<\/h2>\n<p>La NIA-ES 501, \u00abEvid\u00e8ncia d&#8217;auditoria. Consideracions espec\u00edfiques per a determinades \u00e0rees\u00bb, fixa com a objectiu obtenir evid\u00e8ncia suficient i adequada sobre la realitat i l&#8217;estat de les exist\u00e8ncies. Quan s\u00f3n materials per als comptes anuals, l&#8217;auditor l&#8217;ha d&#8217;obtenir mitjan\u00e7ant la seva pres\u00e8ncia en el recompte f\u00edsic, llevat que no sigui factible, amb quatre finalitats (apartat 4.a):<\/p>\n<ol>\n<li>Avaluar les instruccions i els procediments de la direcci\u00f3 per registrar i controlar els resultats del recompte.<\/li>\n<li>Observar com s&#8217;apliquen aquests procediments.<\/li>\n<li>Inspeccionar les exist\u00e8ncies.<\/li>\n<li>Fer proves de recompte.<\/li>\n<\/ol>\n<p>A m\u00e9s, ha d&#8217;aplicar procediments als registres finals d&#8217;exist\u00e8ncies per comprovar que reflecteixen amb exactitud el resultat real del recompte (apartat 4.b). El llistat que es valora ha de ser el mateix que es va comptar.<\/p>\n<p>La versi\u00f3 vigent de la NIA-ES 501 \u00e9s la publicada per Resoluci\u00f3 de l&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC) d&#8217;11\/04\/2024, d&#8217;aplicaci\u00f3 a les auditories d&#8217;exercicis iniciats a partir de l&#8217;01\/01\/2024 i, en tot cas, als treballs contractats des de l&#8217;01\/01\/2025. \u00c9s, per tant, la que s&#8217;aplicar\u00e0 al tancament de 2026.<\/p>\n<h2>Com preparar l&#8217;inventari d&#8217;exist\u00e8ncies abans del tancament<\/h2>\n<p>La norma demana a l&#8217;auditor que avalu\u00ef si les instruccions de la direcci\u00f3 cobreixen, entre altres coses, el control dels fulls de recompte, la identificaci\u00f3 de partides obsoletes o malmeses, les exist\u00e8ncies de tercers i el control de moviments abans i despr\u00e9s del tall (apartat A4). Aquesta llista \u00e9s, a la pr\u00e0ctica, la millor guia per a l&#8217;empresa. Abans del recompte conv\u00e9 tenir per escrit:<\/p>\n<ul>\n<li><strong>Data, hora i abast:<\/strong> quins magatzems, naus, botigues o dip\u00f2sits es compten i qui ho fa.<\/li>\n<li><strong>Equips de recompte:<\/strong> preferiblement per parelles, amb una persona aliena a la cust\u00f2dia del magatzem, i amb recompte cec (sense veure la quantitat del sistema).<\/li>\n<li><strong>Fulls o terminals numerats:<\/strong> control dels fulls lliurats, utilitzats i anul\u00b7lats, o registre de les lectures si s&#8217;utilitzen esc\u00e0ners.<\/li>\n<li><strong>Tall d&#8217;operacions:<\/strong> \u00faltim albar\u00e0 d&#8217;entrada i de sortida abans del recompte, i mercaderia rebuda o expedida aquell dia separada i senyalitzada.<\/li>\n<li><strong>Identificaci\u00f3 d&#8217;exist\u00e8ncies especials:<\/strong> productes malmesos, caducats o de rotaci\u00f3 lenta; mercaderia en consignaci\u00f3 o propietat de clients; exist\u00e8ncies en tr\u00e0nsit o en dip\u00f2sit de tercers.<\/li>\n<li><strong>Treball en curs:<\/strong> criteri per fixar el grau d&#8217;avan\u00e7 dels productes semielaborats.<\/li>\n<li><strong>Estimacions f\u00edsiques:<\/strong> si hi ha granels, l\u00edquids o munts, m\u00e8tode de mesurament (pesatge, cubicatge, aforaments).<\/li>\n<li><strong>Recompte i conciliaci\u00f3:<\/strong> qui investiga les difer\u00e8ncies amb l&#8217;inventari permanent i qui autoritza els ajustos.<\/li>\n<\/ul>\n<p>Envi\u00ef aquestes instruccions a l&#8217;auditor amb uns dies d&#8217;antelaci\u00f3 per corregir les mancances abans d&#8217;arribar al magatzem.<\/p>\n<h2>Qu\u00e8 fa l&#8217;auditor el dia del recompte<\/h2>\n<p>Durant la seva pres\u00e8ncia, l&#8217;auditor observa si els equips segueixen les instruccions, inspecciona la mercaderia per confirmar que existeix i avaluar-ne l&#8217;estat, i fa proves de recompte en els dos sentits: selecciona partides dels registres de la direcci\u00f3 i les localitza f\u00edsicament, i selecciona partides f\u00edsiques i comprova que figuren en els registres (apartat A7). Aix\u00ed comprova la integritat i l&#8217;exactitud d&#8217;aquests registres.<\/p>\n<p>Tamb\u00e9 sol obtenir c\u00f2pia dels fulls de recompte i de la informaci\u00f3 de tall, com els \u00faltims moviments d&#8217;entrada i sortida, per comprovar m\u00e9s endavant que es van comptabilitzar en l&#8217;exercici correcte (apartats A5 i A8). La inspecci\u00f3 l&#8217;ajuda a identificar exist\u00e8ncies obsoletes, malmeses o antigues (apartat A6), cosa que despr\u00e9s tindr\u00e0 reflex en la valoraci\u00f3. Tingui en compte que la inspecci\u00f3 acredita que la mercaderia existeix, per\u00f2 no necess\u00e0riament que sigui propietat de l&#8217;empresa: per aix\u00f2 \u00e9s important separar la mercaderia de tercers.<\/p>\n<h2>Qu\u00e8 passa si el recompte no \u00e9s el 31\/12 o l&#8217;auditor no hi pot assistir?<\/h2>\n<table>\n<thead>\n<tr>\n<th>Situaci\u00f3<\/th>\n<th>Qu\u00e8 exigeix la NIA-ES 501<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Recompte en una data diferent del tancament<\/td>\n<td>L&#8217;auditor aplica procediments addicionals sobre les variacions d&#8217;exist\u00e8ncies entre la data del recompte i la del tancament (apartat 5). \u00c9s viable si els controls sobre els moviments s\u00f3n efica\u00e7os (apartat A9).<\/td>\n<\/tr>\n<tr>\n<td>Inventari permanent amb recomptes rotatius<\/td>\n<td>La direcci\u00f3 pot comptar al llarg de l&#8217;any; les difer\u00e8ncies entre sistema i recompte poden indicar que els controls no funcionen (apartat A10).<\/td>\n<\/tr>\n<tr>\n<td>L&#8217;auditor no hi pot assistir per circumst\u00e0ncies imprevistes<\/td>\n<td>Fa o observa recomptes en una data alternativa i prova les transaccions del per\u00edode intermedi (apartat 6).<\/td>\n<\/tr>\n<tr>\n<td>No \u00e9s factible assistir-hi<\/td>\n<td>Aplica procediments alternatius, com revisar la venda posterior de partides concretes (apartat A13). Si no obt\u00e9 evid\u00e8ncia suficient, ha d&#8217;expressar una opini\u00f3 modificada (apartat 7).<\/td>\n<\/tr>\n<tr>\n<td>Exist\u00e8ncies custodiades per tercers<\/td>\n<td>Confirmaci\u00f3 amb el tercer, inspecci\u00f3 o altres procediments, com assistir al seu recompte o obtenir l&#8217;informe d&#8217;un altre auditor (apartats 8 i A16).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>La dificultat, el temps o el cost no s\u00f3n suficients per si sols per considerar que l&#8217;assist\u00e8ncia no \u00e9s factible (apartat A12). Un auditor nomenat quan el recompte ja s&#8217;ha fet pot haver de rec\u00f3rrer a procediments alternatius o, si no s\u00f3n suficients, a una limitaci\u00f3 a l&#8217;abast.<\/p>\n<h2>Valoraci\u00f3 d&#8217;exist\u00e8ncies segons el PGC: qu\u00e8 revisar\u00e0 despr\u00e9s<\/h2>\n<p>Comptar b\u00e9 \u00e9s la meitat de la feina; l&#8217;altra meitat \u00e9s valorar b\u00e9. La norma de registre i valoraci\u00f3 10a del Pla general de comptabilitat estableix els criteris que l&#8217;auditor contrastar\u00e0 amb el seu inventari valorat:<\/p>\n<ul>\n<li><strong>Cost.<\/strong> Les exist\u00e8ncies es valoren pel seu preu d&#8217;adquisici\u00f3 o el seu cost de producci\u00f3. Els impostos indirectes nom\u00e9s s&#8217;hi inclouen quan no s\u00f3n recuperables de la Hisenda P\u00fablica.<\/li>\n<li><strong>Preu d&#8217;adquisici\u00f3.<\/strong> Import facturat menys descomptes i rebaixes, m\u00e9s les despeses fins que els b\u00e9ns estan situats per a la venda: transports, aranzels, assegurances i altres de directament atribu\u00efbles.<\/li>\n<li><strong>Cost de producci\u00f3.<\/strong> Mat\u00e8ries primeres m\u00e9s costos directes i la part raonable dels indirectes del per\u00edode de fabricaci\u00f3, calculada sobre el nivell d&#8217;utilitzaci\u00f3 de la <em>capacitat normal<\/em> dels mitjans de producci\u00f3. Una campanya amb poca activitat no ha d&#8217;inflar el cost unitari.<\/li>\n<li><strong>M\u00e8tode d&#8217;assignaci\u00f3.<\/strong> Amb car\u00e0cter general, preu mitj\u00e0 o cost mitj\u00e0 ponderat; el FIFO \u00e9s acceptable. S&#8217;ha d&#8217;utilitzar un \u00fanic m\u00e8tode per a exist\u00e8ncies de naturalesa i \u00fas similars; per a b\u00e9ns no intercanviables, cost espec\u00edfic.<\/li>\n<li><strong>Despeses financeres.<\/strong> Nom\u00e9s s&#8217;inclouen en exist\u00e8ncies que necessiten m\u00e9s d&#8217;un any per estar en condicions de ser venudes, com passa en cellers amb crian\u00e7a o en promocions immobili\u00e0ries.<\/li>\n<li><strong>Valor net realitzable.<\/strong> Si \u00e9s inferior al cost, es registra una correcci\u00f3 valorativa com a despesa. Les mat\u00e8ries primeres no es corregeixen si s&#8217;espera vendre els productes acabats per sobre del cost; tampoc els b\u00e9ns compromesos en contractes de venda ferma el preu dels quals cobreixi el cost i els costos pendents. La correcci\u00f3 reverteix si desapareixen les causes que la van motivar.<\/li>\n<\/ul>\n<p>La mem\u00f2ria ha d&#8217;informar, entre altres extrems, de les circumst\u00e0ncies i l&#8217;import de les correccions per deteriorament, de les despeses financeres capitalitzades i de les limitacions de disponibilitat per garanties o pignoracions. Una an\u00e0lisi de rotaci\u00f3 i de marges per fam\u00edlies de producte \u00e9s la millor base per justificar el valor net realitzable.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>\u00c9s obligatori que l&#8217;auditor assisteixi a l&#8217;inventari?<\/h3>\n<p>Si les exist\u00e8ncies s\u00f3n materials per als comptes anuals, la NIA-ES 501 n&#8217;exigeix la pres\u00e8ncia en el recompte f\u00edsic, llevat que no sigui factible. En aquest cas ha d&#8217;aplicar procediments alternatius i, si no obt\u00e9 evid\u00e8ncia suficient, modificar la seva opini\u00f3.<\/p>\n<h3>Podem fer el recompte uns dies abans del tancament?<\/h3>\n<p>S\u00ed. La norma ho admet, sempre que l&#8217;auditor pugui obtenir evid\u00e8ncia sobre els moviments entre la data del recompte i la del tancament. Funciona millor quan els controls sobre entrades i sortides s\u00f3n fiables.<\/p>\n<h3>Qu\u00e8 passa amb les exist\u00e8ncies que tenim en un magatzem extern?<\/h3>\n<p>Si s\u00f3n materials, l&#8217;auditor pot demanar confirmaci\u00f3 al tercer sobre quantitats i estat, inspeccionar-les o aplicar altres procediments. Faciliti amb antelaci\u00f3 les dades de contacte del dipositari.<\/p>\n<h2>Base legal<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.icac.gob.es\/sites\/default\/files\/2026-01\/NIA-ES%20501%2C%20RICAC%202024-04-11_C%20II.25-%20acc.pdf\" target=\"_blank\" rel=\"noopener\">NIA-ES 501, Evid\u00e8ncia d&#8217;auditoria. Consideracions espec\u00edfiques per a determinades \u00e0rees (ICAC, Resoluci\u00f3 d&#8217;11\/04\/2024)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\/espanol\/vigente\" target=\"_blank\" rel=\"noopener\">ICAC: normativa d&#8217;auditoria vigent (Normes T\u00e8cniques d&#8217;Auditoria)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-19884\" target=\"_blank\" rel=\"noopener\">Reial decret 1514\/2007, Pla general de comptabilitat, text consolidat (BOE): norma de registre i valoraci\u00f3 10a<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1350\" target=\"_blank\" rel=\"noopener\">Reial decret 1\/2021, pel qual es modifica el Pla general de comptabilitat (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, d&#8217;auditoria de comptes, text consolidat (BOE)<\/a><\/li>\n<\/ul>\n<p>Si la seva empresa t\u00e9 exist\u00e8ncies rellevants i vol organitzar el recompte d&#8217;aquest tancament amb temps, el nostre equip d&#8217;<a href=\"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/\">auditoria de comptes anuals<\/a> el pot ajudar a revisar les instruccions i a coordinar l&#8217;assist\u00e8ncia, tamb\u00e9 en magatzems i centrals de manipulaci\u00f3 de la <a href=\"https:\/\/www.controlaudit.es\/ca\/auditors-murcia\/\">Regi\u00f3 de M\u00farcia<\/a>. <a href=\"https:\/\/www.controlaudit.es\/ca\/contacte\/\">Contacti amb nosaltres<\/a> abans del 31\/12.<\/p>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Normativa revisada a 13\/10\/2026. Aquest contingut \u00e9s informatiu i no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si les exist\u00e8ncies s\u00f3n materials, l&#8217;auditor ha d&#8217;assistir al recompte f\u00edsic llevat que no sigui factible (NIA-ES 501). Expliquem com preparar les instruccions de recompte, qu\u00e8 fa l&#8217;auditor aquell dia, qu\u00e8 passa si el recompte no coincideix amb el tancament o hi ha mercaderia en poder de tercers, i com es valoren les exist\u00e8ncies segons la norma de registre i valoraci\u00f3 10a del PGC.<\/p>\n","protected":false},"author":1,"featured_media":750,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Inventari d'exist\u00e8ncies al tancament i auditoria","ca_meta_desc":"Com preparar el recompte f\u00edsic d'exist\u00e8ncies al tancament: qu\u00e8 exigeix la NIA-ES 501 a l'auditor i com valorar l'inventari segons la norma 10a del PGC.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[175],"tags":[],"class_list":["post-1959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-de-comptes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Inventari d&#039;exist\u00e8ncies al tancament: com preparar-lo per a l&#039;auditoria - Controlaudit<\/title>\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.controlaudit.es\/ca\/blog\/inventari-existencies-tancament-auditoria\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Inventari d&#039;exist\u00e8ncies al tancament: com preparar-lo per a l&#039;auditoria - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Si les exist\u00e8ncies s\u00f3n materials, l&#039;auditor ha d&#039;assistir al recompte f\u00edsic llevat que no sigui factible (NIA-ES 501). 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