Auditoría financiera a la Compañía Sarmiento Y Granizo Construcciones E Industrias Amazónicas Cía. Ltda. de la ciudad de Puyo, provincia de Pastaza, periodo 01 de enero al 31 de diciembre de 2013

Abstract

This research aims at the “audit financial to the Sarmiento Campaign, Granizo Constructions and Amazon Industries Cia. Ltda. from Puyo city, Pastaza province, for the period 01 January to 31 December 2013”. In order to guide the improvement of registration of Cash-Bank, Accounts Receivable, Property plant and equipment that handles the company by applying the methodology of direct observation, testing and auditing techniques by the COSO, to obtain evidence supporting the final inform with the following findings report: account Cash-Bank, find that they do not possess an auxiliary box, there is not a proper custody of capital assets and they do not possess an effective monitoring on the expiration, and collection of accounts receivable. It is recommended: to consider the implementation of an auxiliary-physical book, to apply and improve the collection of company polices, establish backups of all of the financial information.