Auditoría financiera a la Asociación de Productores Agropecuarios “Unión Libre” de la parroquia Diez de Agosto, cantón y provincia de Pastaza del 01 de enero al 31 de diciembre del 2013

Abstract

This graduation paper is a Financial Audit conducted to the Association of Agricultural Producers “Union Libre” of Diez de Agosto, canton and province of Pastaza, the same allows to determine the reasonability and trust of the Financial States of the company. For the development of this paper it was investigated provide information directly of personnel that work in the Company, which helped to formulate the approach to the problem providing alternatives to a wise justification and objectives according to the problem solution, using techniques and methodologies where allowed evidencing the real facts of company, also it was important based on the theoretical framework, and the laws like NAGAS (auditing standards generally accepted), NEC( Ecuadorian Rules of Accounting), NIFF international rules of financial information, among others; that allows the development of the financial audit. It Is recommended that through the Human Talent department assigning functions in the Sales an payments because it is conformed by only one person, the controls are inefficient due to the lack of personnel for its appropriate implementation and to increase if it is necessary, in such way that the functions be appropriate, avoiding excess at work, and guarantying the efficient fulfilment of the control process.