Auditoría financiera a la Empresa Confitería Marianita de la ciudad de Riobamba provincia de Chimborazo, del período del 1 de enero al 31 de diciembre del 2015

Abstract

This research work is “Finance Auditing to the company Confitería Marianita of Riobamba city, of Chimborazo province, corresponding to the period from January 1 to December 31, 2015”. The purpose of the financial auditing is to determine the reasonableness of the financial information. For the development of the present investigation the company was diagnosed through the financial statements, where it was possible to obtain a general knowledge of the activities that it performs, through the use of the different phases of the auditing allowing a reasonable degree of security making known if the balances presented by the company are real and verify the level of confidence and risk that exists in each of the areas to be audited and in this way to make that the information of the company will be real and reliable according to the Accounting Principles and Standards Generally Accepted. It was concluded that the entity has presented several problems arising from the lack of control in the archives of supporting documents of the accounting transactions. It is therefore recommended to keep an ordered file of the source documents in order to present reliable financial information for decision making.