Auditoría financiera a la cooperativa de taxis “Auca Libre” cantón Francisco de Orellana, provincia de Orellana, período 2018

Abstract

This degree work aimed to enact a financial audit to the Cooperativa de Taxis Auca Libre, of the canton Francisco de Orellana, in the Orellana Province, for the fiscal period 2018 applying methods, techniques, and audit tools, to evaluate the Financial Statements of the Company, its reasonableness and proper management of the resources of the organization. The different methods, techniques, and research tools to execute the financial audit were determined, getting the level of risk and confidence by components. In addition, they prepared summary and analytical reports through overseeing the major accounts through techniques of analysis and evaluation of the financial statements and subsequent application of indicators, which provided a broader view of institutional objectives fulfillment. It evidenced the audit result in issuing the corresponding audit report, which presents a clean opinion, given that they have evidenced that they presented the balance sheets. However, it is necessary to the Cooperativa de Taxis Auca Libre, canton Francisco de Orellana, Province of Orellana to implement an efficient internal control system in all areas, especially in the financial area to monitor and control the activities and operations that are developed in the company through preparing manuals of functions and processes as it presents a permanent development and therefore it is unavoidable to identify the activities and responsibilities to be fulfilled by each member of the entity