Auditoría Financiera de la Avícola Flor María del recinto Guamampata, parroquia Multitud, cantón Alausí, provincia de Chimborazo, para el mejoramiento del control de las actividades económicas período 2010

Abstract

This thesis entitled “Financial Audit of Poultry Flor María, Guamampata Enclosure, Multitud Parish, Alausí City, Chimborazo Province, to improve the control period 2010 Economic Activities main aims determine the reasonableness of the Financial Statements of the Poultry. We conducted a general knowledge of the company, as its historical background, geographical location, mission, vision, objectives, and policies based, a with the purpose of knowing the company that is dedicated, what their obligations with the IRS, how it works, etc…, to audit our work more efficient. We conducted a situational analysis which includes internal and external analysis, in this analysis was also carried out a SWOT analysis, by which we were able to explain the meaning and how companies can respond to threats and opportunities. We performed a financial audit for the fiscal year 2010, through the application of audit techniques and tests, performing the roles of work required in the execution of our practice, which finally concluded whit the opinion, in which we mentioned the errors found and of which we have expressed our opinion. We suggest the manager that implements all proposed recommendations, they are intended to help strengthen the internal control of Poultry Flor María, save and optimize resources, have a timely and accurate financial information and most importantly help in decision making for the development of the company.