Auditoría financiera a la Empresa Repuestos Romo de la provincia de Tungurahua del cantón Ambato, periodo 2014

Abstract

This research is a Financial Audit to the company Romo reposition parts from the city of Ambato, Tungurahua province period 2014 to determine the reasonableness of the financial statements and make decisions. For the proposal were used inductive and deductive method based on the financial statements were analyzed the most important accounts of the financial statements by application, execution and communication of results. Techniques and procedures such as observation, inquiry, computation, surveys, internal control questionnaires, programs and working papers were used. The reasonableness of the financial statements was determined , a report is issued with the main recommendations found in the management of accounts, not cash counts were made , no bank accounts were reconciled, any provision for doubtful accounts are established, no requested customer outages, any depreciation of assets is made , no postdated checks or suppliers account, sales are not properly registered. Expenses account does not have supporting documents. The financial statements show reasonableness in handling accounts but should consider conducting reconciling of funds, reconciling bank accounts, control of customers with their respective allowance for doubtful accounts, physical taken for goods, calculate depreciation for goods, not delivering postdated checks to suppliers, register all correspondent values, support the purchasing of goods and services to authorized documents.