Examen especial a la cuenta caja para determinar las causas de iliquidez en la empresa Ferricentro San José periodo 2017.

Abstract

The present work deals with the realization of a special audit exam to the cash account that will be applied to the company FERRICENTRO SAN JOSÉ located in the Canton El Guabo, to evaluate the degree of efficiency and effectiveness in the use of the financial resources of the company based on ethical and accounting techniques and procedures. This research work aims to expand the knowledge in auditing in relation to cash as this test will verify the legality and validity of the procedures applied, is intended to collect the largest amount of information to detect errors that put the risk at risk. business liquidity and thus improve their economic situation. The information of this titling work is supported by investigations of professionals in the field of accounting and auditing, scientific articles and books.