Auditoría financiera a la Compañía “CONSTRAPE “S.A., como herramienta de gestión para la adecuada toma de decisiones. Ubicada en la provincia de Orellana, cantón Francisco de Orellana, período 2014

Abstract

This research work is a financier auditory to the Constrape Company S.A. like management tool for the adequate decision taken. Placed in Orellana Province, Francisco de Orellana canton period 2014, which allows measure the efficiency level, security and order in the management. And specially to determine the reasonableness of the financial statements. The research was quali-quantitative type. It was considered the inductive and deductive method in order to information analysis, applying in the phases of the audit, technics, programs, questionnaires of internal control and COSO I, to assess the financial information, analyzing the Central Balance. Estate of Results, making summary and analytical forms, determining findings with their respective evidence and their opinion on auditing standards, it is issued a professional judgment, it was determined shortfalls like in the failure to observe the tributary standards: for the provision of incorporated accounts; and for the calculation of depreciation, for which it is recommended that managers will must implement and follow up on the recommendations obtained through applying internal control questionnaires included in the report and thus evaluate the effectiveness and impact on the results in order to improve in terms of: maintenance of accounting records and adequate internal control systems, the selection and application of appropriate accounting principles and standards.