Auditoría financiera en la Empresa FERVASCONSTRUC Construcciones Cía. Ltda., cantón Joya de los Sachas, provincia de Orellana, para determinar la razonabilidad de los estados financieros, período 2015

Abstract

The financial Audit of Fervasconstruc Building limited company, located in Joya de los Sachas canton, province of Orellana, it will allow to know the reasonably of financial states of 2015. In the development of audit, it will find the permanent file that contains the legal documentation of the company, while the general file has the Audit indexes and its brands. The first stage in the Audit that is the preliminary planning, where the labour proposal is proposed, the Audit contract, the work order and the planning memorandum; and in the specific planning in which the accounts are detailed that will be analysed and the general procedures, In the second stage job execution, the finding were developed and in last stage of results communication the final report of Audit will be sent out. The most relevant failures like: Lack of Policies and Procedures Manual, its own accounting system, besides the structural and functional chart is not elaborated in a technical way, where the allocated functions to each employee of the company. It is recommended to fulfil with the established requirements for the Superintendence of Companies, to considerate the making of Policies and Manuals in order to create control in the company.