Auditoría financiera a la Cooperativa de Transporte mixta en camionetas “30 de Septiembre”, de la ciudad de Riobamba, provincia de Chimborazo, para determinar la razonabilidad financiera periodo 2014

Abstract

The present researc is the application of a financial audit as a test that provides an objective and constructive assessment of the extent to which human and material resources, financial are handled with due economy, efficiency and effectiveness, which are pursued in different modalities financial audit. The financial audit is done Cooperative Joint Truck transport "September 30" which begins with the submission of the work order and ends with the issuance of the respective report, which follows a defined process: Preliminary Planning: This is the first phase, which aims to develop a comprehensive strategy for its administration and management, as well as the establishment of an appropriate focus on the nature, timing and extent of audit procedures to be applied. Execution: The purpose of this phase is to demonstrate the application of the work programs designed to meet the financial audit strategy. This findings are supported whose attributes are: conditions, criteria, cause and effect; quality in the development of these results is in accordance with criteria of legal and technical nature. Communicating Results: The stage at which it communicates to management and staff of the company, results during and after the financial audit by the report.