Auditoría financiera al Sindicato de Choferes Profesionales del cantón Sucúa, provincia de Morona Santiago, periodo de enero 01 de 2010 a diciembre 31 de 2011

Abstract

The purpose of the research is to carry out a Financial Audit for Sindicato de Choferes Profesionales located in Sucúa from January 1st 2010 to December 31st 2011 in order to evaluate the reasonability of the financial states as well as the evaluation of accountancy principles generally accepted and applicable for the Ecuadorian accountancy system and the important estimations carried out by the administration of the company as well as obtaining enough evidences to obtain a reasonable safety regarding to the information generated so the supporting documents reflect the accomplishment of legal and regulative dispositions, policies and more applicable norms for the financial and administrative operations carried out by the institutions. The methodology was based on the application of substantial and accomplishment procedures which are included in the verification, conciliation and audit summary cards. The results obtained from the current financial audit are faithful with some exceptions which have to do with the internal control findings. It is recommended carry out an institutional strategic plan were the objectives are well defined with established productivity and management goals that determined the actions and strategies to follow with the different departments of the institution.