Auditoría financiera a la Cooperativa de Ahorro y Crédito de la Pequeña Empresa de Pastaza Ltda., en la ciudad de Puyo, provincia de Pastaza, período 2014

Abstract

This current research entitled Financial Audit to Pequeña Empresa Credit Union Pastaza Ltda., located in Pastaza province, during 2014, aims to review the financial resources, management and determine reasonability of financial statements An evaluation and review of internal control was applied to 13 administrative employees by selective tests operations, records of supporting documentation which support economic facts during the auditing fiscal year. Technical approaches were observed in the internal control standards, generally accepted auditing (GAAS), and generally accepted accounting principles, as well as the use of financial indicators through a combination of Pearls Monitoring System and the indicators managed by Superintendence of Popular Solidarity Economy. From the analysis conducted states that the Pequeña Empresa Credit Union Pastaza Ltda., fulfill partially the laws, regulations and regulatory provisions with a 70%, however, does not imply a condition to the fair presentation of states financial.