Auditoría a los estados financieros del Gobierno Autónomo Descentralizado Parroquial Rural de Multitud, cantón Alausí, provincia de Chimborazo, del período fiscal 2013

Abstract

This research is entitled “Audit to financial statement of Municipality of the town of Alausí, in the province of Chimborazo, in the fiscal period 2013”. It aims to give an opinion about reasonableness of financial information on those statements. The methodology used was focused on analyzing information given by administration which was applied considering three stages audit stages such as: planning which is a recognizing and obtaining information from the company studied, work executing in which established programs are applied for planning phase that support development of findings through attribute application of findings that become enough evidence to support the given opinion. In communicational result phase reasonableness of information is given as it is shown in the analyzed financial statements. Finally, commentaries, conclusions, and recommendations were established which aim to implement corrective actions that allow providing solutions to weaknesses identified during the analysis of reviewed accounts in order to make decision properly and reach company goals.