Auditoría financiera a la Junta Administradora de Agua Potable y Alcantarillado Regional “Nueva Vida” en la comunidad de San Antonio de Hipolonguito perteneciente al cantón Quero, provincia de Tungurahua, periodo enero a diciembre del 2014

Abstract

This research is a “Financial Audit to the Administrative Board of Drinking Water and Regional Sewerage of “New life” in the communnity of San Antonio of Hipolonguito, Quero Village, Tungurahua Province, from January to December 2014”,the objective was to determine the reasonableness of the balances of the financial statements. The deductive and inductive methods were used; interviews and direct observation were applied to each of the evaluated components. Internal Control questionnaires were used for the development of the Financial Audit and after the financial statements the findings were the following: absence of depreciation of capital assets and payrolls, variation to account tool, staff expenses, water meters reading, some accounting records do not report collection of drinking water service bills in 2014; however, the institution fulfills the accounting principles generally accepted. It is recommended that the institution perfoms depreciations, payrolls, the necessary control in recording the balances of cash accounts, income from drinking water meters reading,tolos, other staff expenses and water consumption income account, in order to create the necessary fairness in the presentation of financial statements.