Auditoría financiera a la Estación de Servicios Rivera, cantón Riobamba, provincia de Chimborazo, período 2018

Abstract

This degree work is a Financial Audit of the Rivera Services Station, Riobamba Canton, Chimborazo Province, 2018 period; in order to determine the reasonableness of the financial statements. The investigation techniques that were used for the development of the audit were the observation for the visual verification of all the processes executed in the cashier area, information was collected through an interview with the manager of the gas station, and worker surveys of the company; In addition, the financial statements, general ledger, account statements, cash box for shifts, income cards, expenses, purchases and other documents were requested in order to perform a vertical and horizontal analysis of the financial information. Findings were found such as: difference found in cash deposits, no monthly bank reconciliations, fixed assets without depreciation update and expenses without supporting documentation are made. An opinion and audit report was issued with the different conclusions and recommendations where it is suggested to correct the errors in an optimal way, as soon as possible and with them help the best decision making