Examen de auditoría financiera realizada a las cuentas: activos fijos e inventarios de la Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Pastaza, ubicada en la ciudad de Puyo, provincia de Pastaza, período enero 2010 – diciembre 2011

Abstract

This research work is based on the application of a financial test Audit of accounts: fixed assets and inventories of the Credit Union Small Business of Pastaza. For the purpose of expressing a professional opinion about them. The process of audit conducted involves the steps of planning, execution of work communicating results. Starts with the theoretical framework where the scientific substantiation of items described above. Then a situational analysis of the Credit Union is been done, supported with its methodological framework performed and finally an evaluation of the products is done through the implementation phase of financial audit to determine if there exist reasonableness in the balances. Followed by this a planning audit work is developed, which is the basis to run it, where procedures, techniques and audit test applied evidencing the authenticity or not of the information of the Credit Union. For communication of results a report by independent auditors was drafted, which contains recommendations to the officials, so it is essential that it will be taking into consideration these recommendations aimed to improve the financial management accounting.