Auditoría financiera a la Empresa Distribuidora Mercantil Oriental DIMERON Cía. Ltda., de la ciudad de Tena, provincia de Napo, periodo 2014

Abstract

The purpose of this research is to carry out a financial audit of the Company Distribuidora Mercantil Oriental Dimeron Cia. Ltda., Tena City, Napo Province, period 2014, as an effective tool that will evaluate the reasonableness of financial statements, in order to improve the existing deficiencies in the company. The development of the audit was done through the field research that allowed me to collect necessary information to substantiate each of the shortcomings found in the company, as well as techniques such as direct observation, interviews and surveys. The components were evaluated based on internal control questionnaires determined the level of confidence to report the following findings: the absence of internal control in the financial statements, the conduct of bank reconciliations, comply with and enforce the recommendations Issued for the favorable purpose of the company.