Auditoría financiera a la cooperativa de ahorro y crédito Migrantes del Ecuador Ltda., de la ciudad de Ambato, provincia de Tungurahua, periodo 2018

Abstract

This degree work aims to develop a financial audit the Cooperativa de Ahorro y Crédito Migrantes del Ecuador, located in the city of Ambato of the period 2018; for the construction of knowledge has been made bibliographic consultation of various terms related to the variable of study, in the research process several problems have arisen such as: erroneous accounting information that affects the reliability in decision making, several transactions with absence of a source document the legality of the operations is not recognized; regarding the methodology an interview to the legal representative and a survey to the employees in the evaluation of the internal control of a confidence level of 53% and risk of 47% were conducted, the selected accounts were: available funds, credit portfolio, property plant and equipment, obligations with the public and equity. Regarding available funds, it could be established that there are cash audits, but reports have not been issued with the novelties found, depreciations have been made for the total value including VAT, affecting the record that should have been included in the financial statement. It is concluded that there are errors in the accounting information that should be fixed by the accountant, initially requesting copies of the source documents, making the missing records for the subsequent generation of new financial statements for the control of the regulatory bodies, a qualified opinion has been presented