Auditoría financiera a la Empresa ALUVID GLASS Cía Ltda. de la ciudad de Ambato, provincia de Tungurahua, período 2014

Abstract

The purpose of the financial audit for ALUVIDGLASS Company from Ambato city, Tungurahua province during the period 2014 is to establish the reasonability in the financial information of the company. It was carried out through the use of internal control questionnaires and financial statements analysis, so it was determined that the confidence level is low and the risk level is high, this permitted to establish that the financial information is not reasonable, this results from the lack of an internal control that avoids the loses in the company. On the order hand the lack of liquidity due to the low level in sales was determined as well as the significant mistakes in the financial statements, the ones which are partially made. Because of the financial audit carried out it is recommended to present permanent financial statements that allow making a financial analysis before the managerial decision making, so the company accomplishes its acquired financial obligations in the subsequent periods.