Auditoría financiera a la Cooperativa de Ahorro y Crédito 10 de Agosto Ltda. de la provincia de Tungurahua, cantón Ambato correspondiente al período del 01 de enero al 31 de diciembre de 2013

Abstract

This research word is a "financial audit to the Credit Union 10 de Agosto Ltd., of the Province of Tungurahua, Canton Ambato from January 1, at December 31, 2013". The methodology COSO 1 method questionnaire was applied to evaluate the degree of compliance within the entity in order to determine the reasonableness of the balances of the financial statements. The Financial audit includes selective tests of evidence supporting the amounts and disclosures in the financial statements, the assessment of the accounting principles and estimates made by the Credit Union, the financial statements issued by the entity don’t show Reasonableness in all aspect. The values presented in the financial statements are not real, because they don’t have supporting documentation of transactions that allowed establishing the balance. A proper accounting process must be follow to maintain real financial information, keeping source documents to make records in the essential entry books; log book; general ledger and conclude with the financial statements as the end product of initial financial situation. It is recommended to the staff responsible for Accounting complies with the rules of the inspection bodies and the Tributary Regime Law.