Auditoría a los estados financieros como un instrumento de control contable y financiero en la Cía. Nanomaderas S.A. en el período 2014

Abstract

The "Audit of financial report as an instrument of accounting and financial control in the Nanomaderas S.A. Company, during the period 2014" It aims to express an opinion on the reasonableness of the financial information presented in said statements. The methodology used for the development of the investigation focused on the analysis of the financial information provided by the management of this company, which was applied in the three phases of audit that comprise; The first planning consists of the recognition, visit and obtaining of information of the entity; The second is the execution of the work, in which the programs established in the planning phase are applied, which help in the development of the findings, which contain sufficient evidence to support the opinion expressed by the audit; And the third and final phase of the communication of results is issued an opinion on the reasonableness of the information reflected in these financial statements analyzed. Subsequently, the conclusions and recommendations were established, which has the purpose of implementing corrective actions that help to solve the identified weaknesses during the analysis of the audited accounts, in order to make timely decisions that help to fulfill the objectives of this company.