Auditoría financiera a la empresa Wasicenter Chango e Hijos Cía. Ltda., de la provincia de Tungurahua, cantón Ambato del período 2016 - 2017

Abstract

This research aims to conduct a financial audit of Wasicenter Chango e Hijos limited company, of Tungurahua, province, Ambato canton, period 2016 - 2017. This research includes an interview where the problem could be established in several accounts presented in the financial statements where the need for this type of procedure is observed. Another aspect to consider in this process was the bibliographical search of several terms related to the subject included in the theoretical framework, which allowed the development of the proposal. Concerning the research methodology, mixed descriptive research supported by the inductive and deductive methods was essential for data collection. The survey, interview and direct observation were also necessary for this process. Concerning the proposal, each audit phase followed the basis of evaluating the internal control system and the determination of materiality where the accounts to evaluate were established. Once the procedures were applied, the findings were included in the report. In conclusion, the company lacks a planning system according to the client's needs to develop sustainable advertising programs that improve the company's development. For these reasons, an adequate financial system is recommended for the company's development. Also, the employees must responsibly develop this financial system since the success of the projects, plans, and institutional programs depends on it. Therefore, they will be oriented to achieve the common benefit of the canton inhabitants.