Auditoría financiera a la Cooperativa de Ahorro y Crédito “San Miguel Ltda.” para determinar la razonabilidad de los estados financieros periodo 2011

Abstract

This investigation refers to the analysis, review and verification of the financial statements at December 31th, 2011, of San Miguel Cooperative of save and credit Ltda, its porpuse is to give an opinion about the fairness of the financial statements for the year 2011 in order to support the cooperative management decisions. The present financial audit review to the San Miguel Cooperative of save and credit Ltda, is designed as follows: The will release the background of the research problem, a short history of the Cooperative, a general knowledge of the organization through a synthesis of the legal basis, a detail of its operation, organizational and functional structure. It highlights the principal basis, based on financial audit developed in San Miguel Cooperative of save and credit Ltda, (eg, audit concepts, phases of the audit, a detail audit report conceptual, work papers findings, nagas etc.), in order that all members of the Cooperative, people who read or are interested in developing this work and they understand and comprehend the technical terms used in this document by the auditor. The methodology of this kind of audit includes the step of: Preliminary planning specific planning, work development and communication of results. They have provided to company by the audit report that has the recommendations to be implemented and monitored in the strategic planning, training and financial indicators. The practical application of financial audit to the San Miguel Cooperative of save and credit Ltda, 2011 period. This section develops the above-mentioned step. 188 Also includes the final structuring of the examination, base en the issues of findings and recommendations for management, which will make important decisions to improve the financial statements of the San Miguel Cooperative of save and credit Ltda.