Auditoría financiera a la Empresa de Transporte pesado Río Piatua perteneciente al cantón Santa Clara, provincia de Pastaza, en el período 2014

Abstract

This research paper entitlend ”Financial Audit to Company Heavy Transport Río Piatua belonging to the Canton Santa Clara , Pastaza Province, in the period 2014”, It has as a purpose to determine the reasonableness of the financial statements, analyzing the accounts that have greater movement such as : Banks , Accounts receivable, Accounts payable, Income and Expenses , through the implementation of audit programs it was reflected working papers an opinion where the financial statements reflect reasonably or not, the financial situacion the company achieving that the risks are minimal and that financial resources are used. To development, it applied the following methods , techniques and research instruments inductive, deductive , the observation techiques , interviews and as tools the observation sheets and questionnaires: The result of procedures applied reflects in the elaboration of the audit report containing the following findings not handled internal controls, does not have an accounting system, it was found missing and surplus money , the documentation is not handled responsibly. It recommends to the company purchasing an accounting system, have a full-time accountant to avoid economic differences and get accurate information and bring an orderly file and with documentation for each transaction.