Auditoría financiera a la “Compañía de Transporte Urbano Huaoranis S.A.” del cantón Francisco de Orellana, provincia de Orellana, período 2013

Abstract

This research is to conduct a Financial Audit to the Huaoranis S.A., Urban Transport Company, during the 2013 period, the research purpose is to evaluate the reasonableness of the figures in the financial statements, as well as know the efficient use of the company´s resources, therefore the results will be essential for the authorities to take appropriate decisions and make the necessary corrections when required, looking for the planned objectives and goals fulfillment. A field research was used for the audit development in order to obtain accurate, timely and first-hand information; documentary research to support the research with other authors criteria and descriptive research because it will allow detailing the most important features to be analyzed. The conducted research helped to identify that the company neither has an adequate financial information system, nor an administrative and accounting manual, as a consequence the accountant duplicates information; it is therefore recommended that the staff members correct the identified deficiencies during the evaluation, so that the company could be prepared to adopt the NIIF (International Financial Reporting Standards) and present the information in a universal language.