Auditoría financiera a la empresa Solórzano proveedora de rulimanes, del cantón Riobamba, provincia de Chimborazo, periodo 2019

Abstract

The financial auditing of the company Solórzano Proveedora de Rulimanes, from Riobamba city, Chimborazo province, period 2019 was carried out to verify the reasonableness of the financial information which will contribute to decision making, the information required for the examination was the product of the use of auditing techniques such as the inquiry, confirmation, verification and the application of a survey carried out to the staff who works in the accounting area. To determine the efficiency of the internal control of the company, it was necessary to evaluate the five components established by COSO I and the Generally Accepted Audit Report Standards, the results of the financial audit examination showed that the company does not have an efficient inventory control system, which causes improper handling of the merchandise, regarding sales, these are not coincident with the records that are kept in the winery so that there are errors in the quantities of the products that remain in stock, on the other hand, calculation errors were evidenced in the remuneration of one of the employees without doing the corresponding adjustment. Knowing the inconveniences generated in the accounting area, it is concluded by expressing the need to urgently correct localized errors in accounting processes, recommending in this case to adopt corrective measures that guarantee the reliability of the information, but above all that exists proven reasonableness in the resources management