Auditoría financiera a la empresa “Multicomercio Silva Cía. Ltda”., cantón Alausí, provincia de Chimborazo, período 2019

Abstract

The current research focused on the execution of a Financial Audit to the company "Multicomercio Silva Cía. Ltda.", Alausí canton, province of Chimborazo, period 2019, using the stages of the audit process, tending to the determination of the reasonableness of the financial statements. Through the application of methods, techniques and instruments such as observation by which relevant, pertinent and consistent information was obtained. Subsequently, the financial audit was carried out in its different phases, applying the COSO I internal control method, for the detection of weaknesses and findings, obtaining the level of risk and confidence by components, in addition, summary and analytical reports of the accounts presented in the financial statements of the company were prepared, in this way a complete review of the reasonableness of the figures shown in the accounting reports was carried out. Lastly, a financial audit report was issued, containing conclusions and recommendations, for the establishment of the reasonableness of the financial statements of the company "Multicomercio Silva Cía. Ltda." The result of the execution of the audit issued a clean or qualified opinion, since certain minor weaknesses have been found within the findings with their respective evidences. Therefore, it is recommended to analyze the information presented within the financial audit opinion and report, since it reflects the irregularities found and also the corrective actions for the same