Examen especial a las cuentas de ingresos y gastos de la Empresa Pública Municipal Mercado Mayorista Ambato, del cantón Ambato, provincia de Tungurahua, período 2014

Abstract

This research work entitled “Special exam to the income and outcome accounts of the "Empresa Pública Municipal Mercado Mayorista Ambato” from January 1st- December 31st, 2014” aimed to determine the reasonableness of balance presented by financial status during this period. This research was descriptive because the analytics, inductive, and deductive method were applied including techniques such as: observation, interview, surveys to directives and staff of the company, bibliographic and documental information of company files were considered as well. The special exam was applied considering phases and sub phases: Planning, Executing, and elaboration of the audit inform including audit norms which were accepted regularly. Internal control questionnaires and worksheets were applied to establish main findings which were the basis to write the final inform about the special exam. The principal results were: lack of uploading of internal regulation of the company that not allowed applying efficient and effective procedures to appropriate collection of obligations for renting of platform, food places in the storage center.