Auditoría financiera a la Compañía de Construcciones CLENIROP S.A., provincia de Napo, cantón Tena, período 2014

Abstract

The theme of the present investigation work deals with carrying out a financing Auditing to the Construction Company Clenirop S.A., Napo Province, Tena Canton, 2014 period based on determining the reasonability of the financing statements for the decision making. In the theoretical framework, the financing auditing, auditing types comprising the revision and analysis of the operations carried out by the entity are identified. In the methodological frame, descriptive investigation, field and bibliography, as well as the deductive and inductive methods, investigation instruments, questionnaires, interview guide and observation record are applied. In the financing auditing, the visit and preliminary interview were conducted together with the application of the permanent file to continue the execution of the financing auditing to Construction Company Clenirop S.A., as to the internal control, a 74.88% trust level and 25.12% risk were determined through the COSO 1 method; the findings in which irregularities in the financing information management are established are determined testing that an adequate accounting control is not possible. It is recommended to apply what has been determined in the principles of Accounting Generally Accepted, and in the Generally Accepted Auditing Norms.