Auditoría financiera a “la Ferretería El Foco 2” de la ciudad de Riobamba, provincia de Chimborazo, periodo 2015

Abstract

The current FINANCIAL AUDIT TO THE HARDWARE STORE “EL FOCO 2”, IN RIOBAMBA CITY, CHIMBORAZO PROVINCE, 2015 PERIOD; aims to determine the reasoning of the financial statements. The main methods used were the in situ observation and interviews. It was assessed through internal control questionnaires and audit programs to gather relevant information for the audit process, analyze the variations of the financial statements, and determine the materiality and the accounts to analyze. The procedures performed reflect the lead and analytical schedules supported with the evidence gathered, to finally assess its appropriate presentation and observation of the norms, with the determination of the findings it was possible to evidence the differences in the management of basic accounts: Cash, Banks, Merchandise, Fixed assets, suppliers, income and expenses according to the current legal regulation, which must be corrected by means of the application and recommendations, for instance, to state policies for the cash management, Banks, annually perform merchandise inventory and fixed assets; training is important in order to perform the assessment of internal control, the accountant must perform the corresponding adjustments for the presentation of reasonable balances in the accounts of the financial statements, which were addressed to the Manager in order to make accurate decisions and optimize resources.