Auditoría financiera y su incidencia en la razonabilidad de los estados financieros a la Cooperativa San Francisco Ltda. de la ciudad de Ambato, provincia de Tungurahua, período 2014

Abstract

The present research of degree is focused on the Financial Auditing and its incidence in the ratio of the Financial Statements to the Credit Union San Francisco Limited, from the city,Ambato, province of Tungurahua, period 2014, which has as aim to improve tha guidelines of decision taking, based on the performance results of the human talent, this carries to continue perfecting in the application of its functions and the fulfillment of its procedures. The existing problem required of a professional that can emit an opinion, the knowledge of the entity in all its fields permitted to obtain information of the offering services, it is of big importance to count with a methodology, procedures, and rules such as: the observation, documentation, critical analysis, the selective tracking, the testing, the comparison; pretending on this way to clear the information founded on the financial statements. The auditing process was developed, the paperwork was elaborated, the auditing program, the questionanaires of internal control, the key control assessment and the risk trust assessment, with these documents, failures were detected. By making the analysis of the information was obtained as result the lack of accomplishment of the control policies within the processes. At the end of the investigation is concluded that the improvement of the internal control processes is important, by recommending to the chief department the updating of information, the permanent evaluation, the training to the staff to produce the growth of the productive apparatus.