Auditoría financiera a la Cooperativa de Transporte de Carga en Volquetes Río Pastaza, de la ciudad de Puyo, cantón Pastaza, provincia de Pastaza, período del 01 de enero al 31 de diciembre de 2013

Abstract

A Financial Audit aims to issue a report to improve the Enterprise running since it is a tool to analyze each one of the financial transaction. This report is useful for anyone to have reliable and independent information about the actual economic situation of the credit union. This investigation comprises five chapters: Chapter 1 is about the problem. The financial audit is for the Cooperativa de Carga en Volquetes Pasataza located in the city of Puyo, Pastaza Canton, Pastaza Province from January 1st, 2012. In Chapter 2, the theoretical foundation and conceptual framework are developed in the theoretical framework. Chapter 3 consists of the research methodology, that is, interviews, questionnaires, written material, documents and audit exams. Finally in Chapter 4 is made up of the report draft and the audit report along with the conclusions and recommendations so that the board of directors can make a decision to improve the enterprise economic situation for its shareholder an customer welfare.