Auditoría financiera a la Empresa Mega Office Stheel-Parts Cia. Ltda. del cantón Ambato provincia de Tungurahua, periodo 2014

Abstract

This research is intended to carry out a Financial Auditing to the enterprise Mega Office-Parts Cia. Ltda. from Ambato in the Tungurahua province in regarding the economic term 2014, fortesting and determining the reasonableness of the financial statements. In this aim, internal auditing procedures such as the internal control and analysis of financial statement were carried out by applying questionnaires in order to evaluate every account of the financial statements and thus, to have the necessary reliable evidences for applying the control tests on the objectives achievement. The study results reveal that the entity does not have a proper internal control for determining the reasonableness of information registered in the accountancy system, that is, there is inconsistencies in the information from Bank balances, inventories, fixed asset, and accounts payable, debts incurred by the entreprise, incomes and the cost of sale which affects to the partners, investment. Therefore, it is advisable for this enterprise to take corrective measures in regarding this study findings and recommendations in order to achieve the financial reasonableness by keeping proper internal control procedures for the best making decisions into the entity MEGA OFFICE STHEEL-PARTS CIA. LTDA.