Auditoría financiera a la Empresa “Confecciones AUBEA.BS”, del cantón Ambato, provincia de Tungurahua, período del 01 de enero al 31 de diciembre de 2014

Abstract

The Financial Audit in the company “Confecciones AUBEA.BS”, of the Canton Ambato, Province of Tungurahua, Period from January 1st to December 31st, 2014, in order to determine the reasonableness of financial statements that allows the proper management of economic and financial resources. For the development of the audit; the internal control questionnaires, the analysis of the financial statements, were carried out, which allowed the evaluation and identification of the following findings: financial statements are not organized for analysis, total sales are not recorded, error in the depreciation of fixed assets, lack of registration of all fixed assets and inventories of materials. It is recommended to the legal representative of the company, to contract an accounting system in order to present the real values and generate the Financial Statements and the analysis of the information for a better take of decisions, to maintaina registry of the fixed assets, to make the calculation of depreciations, receipt delivery records and other instruments that safeguard the resources of the entity, keep a record of inventory supported with internal and external source documents, in order to have a clean inventory to identify the maximum and mínimum stock of inventories.