Auditoría financiera a la Empresa ELADREP S.A. de la ciudad de Macas, en el período comprendido entre 01 de enero del 2011 al 31 de diciembre del 2012

Abstract

This degree work makes a financial audit to the Eladrep SA Company Macas City, in the period from January 1, 2011 to December 31, 2012, in order to determine the reasonableness of the financial statements and the right application of Accounting Principles and International Financial Auditing, current regulations and determine the reasonableness of the financial statements. To develop the kind of descriptive research deductive inductive method, based on the financial statements are analyzed each of the accounts with deficiencies in procedures, implementation of internal control questionnaires, techniques, working papers and direct visit to the audited entity, reviewing supporting documents was conducted to analyze the financial procedures, it was determined a bad management in the payment of wages to workers for wanting to evade enforcement agencies are determined, there is no adequate control on purchases and cannot perform monitoring pro lack of vouchers and supporting documents, lack of rules of procedure for procurement brings losses in the resources of the company. His possessions are not depreciated entity complying with the Organic Law on Internal Taxation and Regulations, not a daily cash tonnage which prevents verify the legality of the transactions recorded is performed.