Auditoria especial a la cuenta caja de la Empresa IPAC S.A. en el periodo comprendido entre el 1 de enero al 31 de diciembre del 2010

Abstract

The following thesis is named “SPECIAL AUDIT OF THE COMPANY¨S CASH OF THE ENTERPRISE IPAC S.A. IN THE PERIOD BETWEEN JANUARY 1¨ TO DECEMBER 31¨OF 2010 IN THE CITY OF AMBATO, TUNGURAHUA PROVINCE¨. To analyze the convenience of implanting a special accounting exam and purpose alternatives of solution to the development of the audit and accounting processes of the enterprise. This investigation has been developed using a critical and participative methodology based on the use of legal material, bibliographic documents and e- documents that have been gathered, compared, analyzed and interpreted in order to provide a scientific basis of variables been studied. The special exam to the cash account of IPAC S.A. has been developed according to the Professional Audit Norms that have served as a technical and professional guide to conduct evaluations, inspections and obtaining of evidences and determine the fundamental parameters involved the audit. Whit this research we have been able to obtain sufficient and competitive evidences which are oriented to accomplish the objective of the Audit. There have been professional, objective and impartial options about the reasonableness of the information what allows us to conclude a way to improve the process of this area benefiting all the stuff that are part of the enterprise as well as the internal and external clients and the community, since we count with updated and useful information for its development. We recommend taking into consideration the results of this study in order to accomplish the objectives of the Institution and get framed in improving processes that will serve as basis for future analyzes and decision making processes.