Auditoría financiera por el periodo comprendido entre el o1 de enero del 2013 al 31 de diciembre del 2014, de la Granja Avícola San Bernardo, ubicada en la parroquia San Joaquín del cantón El Triunfo, provincia del Guayas

Abstract

In this thesis has been carried out an audit of the Financial Statements, 2013 and 2014 period, San Bernardo Poultry farm of Mr. Jaime Mañay Vique, in Triunfo city, Guayas Province, in order to determine the application of Accounting Principles and Standards, as well as the reasonableness of the financial statements. Through institutional administrative diagnosis, objectives, legal basis, the functional organizational structure was established. Analysis procedures and review of supporting documents of economic management - Financial allowed to evaluate the internal control system applied in the company financial management was also evaluated and finally the report and the opinion is issued by Audit. The examination of the financial statements of San Bernardo Poultry farm, introduced quite a few mistakes and omissions in the handling and recording of information found significant weaknesses in the internal control system of the same, which allowed drawing conclusions and making recommendations to management, with the respective opinion from its financial statements. Poultry farm accelerated growth and lack of renovation of the administrative structure did not allow optimally evaluate internal processes and policies, creating an inefficient performance by employees working in the company, lack of control in the management of financial information caused by mistakes and weaknesses presented in detail in the audit report submitted to the highest authority of the company. It is recommended to track of deficiencies and implement the recommendations suggested by the Audit with the aim of presenting truthful, transparent and reliable information to stakeholders.