Auditoría financiera a JEAL Construcciones (José Ernesto Alvarado Lascano), ubicado en la ciudad de Ambato, provincia de Tungurahua, cantón Ambato, periodo 2017

Abstract

The financial audit of JEAL CONSTRUCCIONES (José Ernesto Alvarado Lascano), located in the city of Ambato, Tungurahua province, Ambato canton, period 2017, has been developed with the purpose of knowing if the financial information presented by the company is reasonable. The information that supports the examination was obtained through the use of audit techniques such as physical verification, inquiry and checking of accounting records, for the execution of the audit phases it was necessary to apply the support established by the Generally Accepted Auditing Standards, as they are Planning, Execution and Communication of Results and the legal dispositions that the Ecuadorian no mi demands, of the application: it was determined that the company complies with the regulations in its majority, evidencing minimal errors in the treatment of processes in which the process of conservation of physical and magnetic files was breached based on the technical and legal provisions in force, in which it is stated that it is necessary to maintain sufficient, pertinent and legal documentary evidence of the operations, of the manifested It was concluded that the financial-accounting processes are presented in a reasonable manner, which is why the information is reliable, it is suggested to consider the recommendations issued in the dictum which was clean because the irregularities do not affect significantly in the Financial Statements of the company.