Auditoría financiera a la Constructora e Inmobiliaria Sangay ubicada en la ciudad de Macas, cantón Morona, provincia de Morona Santiago del periodo 2013

Abstract

This paper proposes the realization of a, ”Financial Audit to the construction and real estate Sangay located in the city of Macas, Morona Cantón ,Province of Morona Santiago during the term period 2013”. It was done in order to determine the reasonabless of the financial statements. An audit procedure such as observation of the financial statements was applied to obtain sufficient evidence, competent and relevant application required for compliance testig. As a result it was obtained that the organization does not have an internal control system, to adequately control both administrative and financial operations, existing therefore an administrative disorder which significantly affect the entity. In our opinion due to the effects of the matters mentioned in the preceding paragraph, the financial statements present fairly in accordance with generally accepted accounting principles, the financial situation of the company. Payment vouchers and sales receipts are issued defaced, erasures and inconsistencies of information; it is recommended that the company considers the implementation of an internal control system, in order to regularize the administrative and financial management.