Auditoría financiera a la Compañía Constructora CONSTROENMA Cía. Ltda. periodo 2014

Abstract

This research aims to audit financial to the construction company CONSTROEMA Construction Company Ltda., period 2014, for the determination of the reasonableness of the financial statements, is an institution of law private, created in 2010, dedicated to building, located in Tena Province has been presenting various problems caused the lack of a file documents and the missing statement instructed agencies control as the IESS. The type of research applied was descriptive, the inductive-deductive method and technical instruments that supported the development of the proposal. The statement of income was used for the development of research and also phases of the audit, the first reviewed the following accounts resulting in the determination of the accounts based on the materiality that were banks. Accounts receivable, property, plant and equipment, accounts payable, sales and expenses, salaries and wages, obtaining the following findings; incorrect registration of the depreciation of fixed assets and also not registered all expenses wages and salaries, giving a level of global confidence from 69.71%.