Auditoría financiera en la Compañía de Economía Mixta de Vivienda Alternativa de Pastaza, por el período 01 de enero al 31 de diciembre de 2013

Abstract

This research work conducted a Comprehensive Audit to the enterprise “Company of Mixed Economy of alternative housing of Pastaza” (CEMVIVPASTAZA), in Puyo city, Pastaza province during the period 2013, which allowed us to determine the fairness and reliability of the financial information, and the level pf compliance with respect to the regulations and laws governing it. To carry out this work, some research techniques were used such as questionaires and surveys, as well as the respective audit techniques like observation, comparison, confirmation, among others, which allowed to be analyzed in the respective findings sheet. At the end of the inquirí, it was posible to emit the respective financial audit report, determining that the above company has never performed audits which has not let identified deficiencies, in addition to the lack of a manual of procedures and functions, improper appication of the accrual principle and the inconsistency of financial records, for which the respective corrective actions were announced, in order that such inconsistencies can be coutered by taking timely decisions and thus comply with the objetives of the Enterprise “Company of Mixed Economy of alternative housig of Pastaza (CEMVIVPASTAZA)