Auditoría financiera a la empresa de alimentos Indunevall, de la ciudad de Ambato, provincia de Tungurahua, período 2019

Abstract

The objective of this study was to carry out a financial audit in a food company called Indunevall, located in Ambato city, province of Tungurahua, period 2019 with the purpose of determining the reasonableness and reliability of its financial statements and thus management decision making. The research techniques used were the direct observation to obtain first-hand information from the subjects who are experiencing the event, surveys applied to the administrative staff and interviews with the manager. For this reason, an audit was carried out where the information of the accounting movements was analyzed with the respective application of the audit phases, starting with the planning to observe and know the situation of the company. Besides, a risk and materiality analysis were carried out to focus on the most relevant accounts and subsequently its execution through control, analytical and substantive tests and the preparation of the final audit report. The main findings go as follow: a financial analysis of any period is not developed, calculation and discount of income tax advance is not carried out, deficiencies in accounting procedures, collections are not made on time as told to small clients. It is recommended to hire a permanent accounting professional for the proper registration of accounting books, analysis of profits and expenses, preparation of financial statements thus allowing accounting control in property, facilities and equipment through the correct application of accounting standards in order to present reliable financial statements.