Auditoria financiera a la empresa distribuidora Global Books DDDD Cia. Ltda, de la ciudad de Ambato, provincia de Tungurahua, periodo 2016-2017

Abstract

The Financial Audit to Distribuidora Global Books DDDD Cía. Ltda. of Ambato city, Tungurahua province, period 2017, was executed to know if the accounting procedures have been recorded following the Generally Acceptable Accounting Principles and the Ecuadorian legislation to determine the degree of reasonableness of the monetary values. The development was based on the application of auditing techniques such as inquiry, confirmation, verification and others necessary to gather necessary and competent information, as established by the Generally Accepted Auditing Standards, which allowed determining that the distributor in question executes its financial-accounting activities in compliance with the set regulations, the result of the execution of the examination provided evidence of an inadequate process of documentary conservation as supporting documents on the processes carried out, on the other hand, it was proved the inappropriate use of internal policies that caused an unnecessary payment for sales commission, on the other hand, some records do not provide information on accounting actions generating inconsistent backups, therefore it has been concluded that the distributor generally maintains reasonable processes in their accounting records, with errors that do not represent financial risks in their information, so it is recommended to use corrective measures to obtain financial accounting processes of high reliability exposed in the audit opinion, which was issued without observations