Auditoría financiera a la Constructora Muñoz & Pino Cía. Ltda. del cantón Alausí, provincia de Chimborazo, periodo 2014

Abstract

This degree work called “financial audit to the Company Muñoz & Pino Cia. Ltda. Alausí town, Chimborazo province for the period 2014” established the reasonableness of the financial statements and their contribution to improving, procedures for proper decision-making efficiency in financial operations. Inductive and deductive method for the analysis of the information was considered, using the phases of the audit, techniques, questionnaires internal control programs to assess financial information, examining the Balance Sheet, Profit and Loss, running summary bonds and analytical, pointing their findings with evidence, preparing the report and its opinion on auditing standards. Establishing shortcomings in the accounting process, not available a manual or accounting policies governing economic and financial activities, not compliant to provision for doubtful accounts. Depreciation of machinery and equipment are miscalculated. In addition there is a Kardex for recording, entries and exits of the building material. The financial statements were prepared under international accounting standards. The reasonableness of the financial statements are ruled by issuing recommendations to be observed by the authorities to improve procedures and conduct audits on an annual basis, following the recommendations of the internal control.