Auditoría financiera a la Asociación Artesanal Sisay “Florecer” de la parroquia Juan Benigno Vela, del cantón Ambato, provincia de Tungurahua, período 2015

Abstract

The financial audit to the artisanal association Sisay "Florecer" of the Parish Juan Benigno Vela, in the canton Ambato, Province of Tungurahua, during the period 2015, was carried out by applying the Financial Audit and research methodology. The field and Bibliographies modalities through analytic - synthetic, deductive - inductive and systemic methods were also used, by means of the techniques of inquiry, substantive and compliance tests, which allowed evaluating the internal control to determine the Audit risk. Based on which the findings were established and are widely explained in the final report. Similarly, the results are presented under the figure of the qualified opinion, determining the reasonableness of the Financial Statement, which influence the Directors of the Organization to make appropriate and timely decisions about the internal control system, compliance of Internal financial policies and accounting procedures.