Auditoría financiera aplicada a la Empresa Achetres Internacional Cía. Ltda., en la ciudad de Quito, provincia de Pichincha, en el período comprendido entre el 1 de enero al 31 de diciembre de 2014

Abstract

The aim of this research is to do a financial audit to the Company Achetres Co. International Ltda., Canton Quito, Pichincha Province, 2014 period, the reasonableness of the financial statements was determined and it will help to improve procedures in financial operations for proper decision-making and achieve efficiency. Inductive and deductive method was used for the development of information, the phases of the audit, together with techniques, programs, auditing standards, questionnaires for internal control, to assess the financial information for the analysis was considered accounts of financial statements summary and analytical ballots were considered to determine findings and evidence. Establishing the following shortcomings in the recording of financial and economic operations, the lack of a manual or accounting policies, does not comply with the tax rules, this generates overpaid also no provision for bad debts is established to cover the failure of the customer, the fee for depreciation of fixed assets. No physical inventory taking both available for sale as long-term is done. The financial statements are not prepared under international accounting standards and financial reporting. The reasonableness of the financial statements are ruled, delivering several recommendations to be applied by managers to improve procedures. Especially audits should be performed every year, train the staff regarding the rules for proper application.