Auditoría financiera a la Compañía de Transporte Interprovincial de pasajeros en buses Rio Tigre RITIGRE CÍA. LTDA. de la ciudad de Puyo periodo enero – diciembre del 2013

Abstract

Companies of Interprovincial Transportation constitute a very important sector of our society, it is a group of enterprising people, thanks to their hard and persistent work, and they have managed to become an important economic entity in the province and country. This growth requires that the company will continue to lay solid foundations related to management and organization, and especially to the Company Accounting. The proposal seeks to demonstrate the effectiveness of internal controls, for which internal control questionnaires were applied, it allowed obtaining comprehensive information regarding the internal processes and main activities happening in the company, those results are reflected in the final report, audit opinion and the conclusions and recommendations based on the findings and supported by the evidence found, which will enable the administration to perform corrective. It also allows making better decisions for the welfare of the Company. This research aims to deliver a true investigation based on the rationality of the financial statements for both internal decision-making to disseminate this information to members of the company and external institutions, especially banks.