Auditoría financiera para evaluar la razonabilidad de los estados financieros de la Empresa “SFORZO” de la ciudad de Ambato, provincia de Tungurahua, período 2014

Abstract

The objective of the present investigation is to determine the reasonableness of the financial statements of the shoe company SFORZO, Ambato city, Through the application of a financial audit by means of which the accounts of the balance sheet and income statement for the period 2014 will be examined. Internal control and audit risk were evaluated using the COSO II methodology, which was carried out under the NEA and the NAGA, tests and instruments that allowed to gather relevant information on each of the accounting accounts, based on which were determined the findings that are extensively covered in the final report that I include with the respective opinion. Because of the audit it was found that the financial statements are reasonably presented except for deviations in the application of generally accepted accounting principles, principally objectivity, exposure and realization, and noncompliance with the international financial reporting standard No. 7 for SMEs. It is concluded that there are qualifications in the accounts for poor knowledge, so it is recommended to implement an efficient internal control system, monitor compliance with internal financial policies and review accounting procedures.