Auditoría financiera en la Estación de Servicios San Antonio de la ciudad de Riobamba provincia de Chimborazo, período 2013

Abstract

The present paper aims at analyzing, reviewing, and observing the financial statements of Estacion de Servicios San Antonio to know if financial statements in 2013 are reasonable, to help making decisions, and to evaluate the most important accounts with their statements. By doing so, a report whit appropriate conclusions and recommendations can be issued for the efficient accounting area daily activity development. Thus, the problem, a brief Estacion de Servicos San Antonio background and general information containing its organization and internal structure are know. From the results, the accountant is told the recommendations. they are as follows: considering implementing a physical auxiliary book, backing up financial information. Applying the recommendations is the audit result which allows the manager to get a better working environment since meeting expectations of people, customers, suppliers and staff ethically is the main objective. The obtained results are given to the Enterprise though an audit report which comprises the recommendations to be applied in its strategic planning and the statements of the most important accounts when making important decisions to improve the financial statements reasonably. It is expected that recommendations established during audit be adopted to face competence better.