Auditoría financiera a la Empresa WORKCONSTRUC Cía. Ltda. De la ciudad de Riobamba; provincia de Chimborazo, período comprendido entre el 1 de enero y el 31 de diciembre de 2012

Abstract

This research is a financieal audit to WORKCONSTRUC CIA. LTDA. Riobamba City, Chimborazo Province,between January 1 and 31, 20012. It was developed in order to obtain the reasons of the financial statements and management guide in decisión making. The audit was conducted in collaboration with managers and financiers of the construction company. For this we proceeded to formalize the respective agreement between the auditee and audit. It takes into consideration the planning of the audit, internal control was assessed developing programs and questionnaires to raise relevant information, analyzing the balance sheet and the documents to analyze the management and control of the accounts, determine auditing standards and principles. The financial audit through analysis of internal control was evident shortcomings in handling accounts in aspects of regulatory compliance and should be improved by complying it with the recommendations for managers to make the best decisions.