Auditoría financiera a Casa Comercial Pino de la ciudad de Riobamba provincia de Chimborazo, del período enero – diciembre de 2014

Abstract

The Word of called Financial audit to the Trading House Pine in Riobamba city, Chimborazo Province, during the period January – December 2014, has been implemented with the objective of obtaining information that can improve the financial processes and decision – making at the time of new investment in the company, in the development was necessary the use of techniques for collection information according to generally established in the auditing Standards generally accepted, finding no reasonability in their accounting information proceeded to issue an adverse opinion. From the foregoing and been unable to reach the conclusion that the company develops its operations in an empirical manner without the use of accounting tools which ensure the truthfulness of the information and proportions reasonable compromises, for this reason, it was recommended the application of accounting principles in force in our country, since this will allow you to take remedial action in the company and the proper business decision-marking, all of this whit the aim of improving the efficient financial development of the company and thus achieve a higher return, but especially obtain a timely financial information and accounting.