Auditoría financiera a la Empresa Pública Federación Deportiva Provincial Estudiantil de Pastaza en el período administrativo 2013

Abstract

The present investigation “FINANCIAL AUDIT TO THE PROVINCIAL STUDENT SPORT FEDERATION DE PASTAZA, ADMINISTRATIVE PERIOD 2013” he/she was carried out to complete the previous investigation to the obtaining of Graduate's Title in Accounting and Audit-CPA. The main objective of the investigation was guided to determine the razonabilidad of the Financial States of the Provincial Student Sport Federation of Pastaza; as well as to apply the methodology like tests and audit techniques for the obtaining of evidences that sustains the final report; the same one that consists of a brief synthesis of the work and introduction that it contains importance of the topic and contribution to the entity. The Theoretical Marco where conceptualizations and the process are presented in yes of the Financial Audit: Phase of Preliminary Knowledge, Phase of Planning, Phase of Execution and Phase the Communication of Results; The Methodological Marco, explains the materials and methods that were used for the development of the same one; The Analysis of Results through the Proposal where is presented the institutional context and the result of the Financial Audit, the Final audit report is presented with comments, summations and recommendations. Finally the Summations and Recommendations of the investigation should be taken into account by the directives of the Provincial Student Sport Federation of Pastaza to improve the financial management and administrative of the institution.