Auditoría financiera a la Empresa Almacenes Brother del cantón Ambato, provincia de Tungurahua del período 2015

Abstract

The present financial Audit to the store “Almacenes Brother” of Ambato canton, Tungurahua province of the period 2015; it was developed in order to determine the reasonableness of the financial statements. The main methods used were observation and interviewing employees. The company was evaluated through the application of internal control questionnaires and audit programs to obtain information relevant to the audit process, to determine the materiality and accounts to be analyzed, which allowed for the evaluation and to identify the following finding: the records were made at the time of their occurrence, which is detrimental to the generation of financial information, in the case of the cash account banks were overdrawn because they did not have the balance at the moment of their request, as they relate to the depreciations did not have a table of depreciations that supports the facts and allows to derecognize the assets with no value at the present date, the provisions of bad debts have not been made, while the other accounts analyzed show variations due to errors in their registration were not the same as the source documents. It is recommended to develop an accounting system where the accounting books are maintained, generating and supporting the accounting information presented in the financial statements and hiring an internal accountant.