Auditoría financiera a la Empresa Fast Tech S.A. del cantón Quito, provincia de Pichincha, periodo 2014

Abstract

At the present degree work, a Financial Audit was carried out at FAST TECH S.A from Quito canton, Pichincha province, period 2014, with the aim of determining the reasonableness of the Financial Statements. Therefore, it carried out: direct observation in the entity, the interview with the General Manager and the application of surveys to the workers. The procedures that have been carried out are evidenced in the summary and analytical documents, which have the evidence obtained to verify the fulfillment of the norms, and be able to establish the respective findings found for the audit dictum. During the process of executing the audit, it evidenced deficiencies in the accounts of cash, accounts receivable, inventories and fixed assets, the lack of control of the receipt of the documentation that supports the values presented in the financial statements, and the lack of physical verification in the inventory area. It is suggested the immediate application of the recommendations issued by audit to correct the deficiencies found.