Auditoría financiera a la Empresa Mega Repuestos de la provincia de Tungurahua, cantón Ambato, período del 01 de enero al 31 de diciembre del 2014

Abstract

The degree work called “ Financial Audit of the Mega Repuestos Company from Tungurahua Province, Ambato Canton, during January 1 to December 31, 2014” in order to determine the reasonableness of the financial statements of a company. This research used an exploratory study by using inductive and deductive method; as well as the observation technique, interview instruments and questionnaires, by considering a population sample of 4 employees of the entity; Mega Repuestos Company presents fairy the financial statements and they are prepared in accordance with accounting principles despite some weaknesses found such as: lack of proper effective management, customers inventories and property; plant and equipment do not reflect as values in the financial statements. It is recommended Mega Repuestos Company´s managers take into account the recommendations of the final report, so that the financial statements are fairly presented.