Auditoría financiera a la Empresa Pública Correos del Ecuador CDE E.P. sucursal Pastaza, en el período del 01 de enero al 31 de diciembre de 2014

Abstract

This research “FINANCIAL AUDITING TO THE ECUADOREAN POST OFFICE PUBLIC CORPORATION CDE E.P PASTAZA BRANCH OFFICE, IN THE PERIOD FROM JANUARY 1 TO DECEMBER 31, 2014” was made to comply with the previous research to obtain the Bachelor´s degree in Accounting and Auditing and the –CPA designation. The main objective of the investigation was directed to the improvement of the control of the record sales revenue of valued species and inventory that the corporation handles, as well as to apply the methodology as test and auditing techniques for the securing of evidences that sustains the final report; the same one that consist of a brief synthesis of the work and introduction that contains importance of the topic and contribution to the entity. The conceptualizations and the process itself on the Financial Auditing: Phase of the Preliminary Knowledge, Phase of Planning, Phase of Execution and Phase of the Communication of Results; are presented in the Theoretical Frame; The methodological framework, explains the materials and methods that were used for the development of the same; the Analysis results through the Proposal where the institutional context and the result of the Financial Auditing are demonstrated, the Final Auditing report is introduced. Finally the Conclusions and Recommendations of the investigation must be taken into consideration by the Provincial Chief of the Ecuadorean Post Office public corporation CDE E.P Pastaza branch office to make better the financial and administrative management of the institution.