Auditoría financiera a Hostería Hachacaspi de la ciudad de Puyo cantón y provincia de Pastaza, período enero 2013 a diciembre 2013

Abstract

A “Financial audit to the “hachacaspi hosteria” of the city of Puyo, Canton and province of Pastaza, during the period January – December 2013 “, was conducted with the objective to determine the reasonabless of the financial statements, provide useful and understandable information, a correct application of international Standards of Audit, also assess and diagnose The achievement of its objectives and goals to formulate an opinion on the reasonableness with which present the financial results. This research used investigative techniques such as interview, survey, questionnaires of internal control and working papers, to know how to perform its processes and controls to develop a proposal that is in line to the needs of the company and supports the areas of cash Box/banks, accounst receivable, liabilities, income and expenses. This research work issued a report as result, in which the auditor gives his opinion about the financial situation of the company, this process is only possible to be developed through and element called audit evidence. The audit in the business is very important, since companies without the practice of and audit Does not have full confidence that the economic data registered really are true and reliable. It is recommended to implement an internal control system in the financial area in order to monitor the activities of the company.