Auditoría financiera al Hostal “La Posada del Arte” del cantón Baños de Agua Santa, provincia de Tungurahua periodo 2013

Abstract

The present investigation is a “Financial Audit for the Art Inn Hostal La Posada del Arte from the city of Baños, province of Tungurahua in 2013 “. It aimed to analyze its internal control, bank accounts, assets and salaries through a substantive Test of Trasactions. Work paper was used to determine whether the financial atatements reflect or not the inn financial situation reasonably, to diminish the risks and to take advantage of the oportunities and the financial securit. The descriptive method was used to suport this imvestigation. The information and its control procedures were pimpointed so that a proposal meeting the inn needs, backing up the to –be examined áreas and benefiting the owners can be developed. The procedure result was the audit report elaboration along with conclusions and recommedations. The audit report allows the owners to know the actual inn situation so that decisions can bem ade since the issues found during the audit are account weaknesses.