Auditoría financiera para determinar la razonabilidad de los estados financieros en la Cooperativa de Transportes Santiago de Quero, cantón Quero, provincia de Tungurahua en el período 2014

Abstract

This investigation about "Financial Auditing" which was created to determine the feasibility of the financial statements in the cooperative of transports Santiago de Quero, Tungurahua province in 2014 needs to establish its feasibility and its incidence by making decisions through the board of directors. The analysis of the financial statements was carried out by means of questionnaires of Internal Control and Coso II method. It was determined that the enterprise has inadequate control processes of the economic activities, lack of upgrading of knowledge in the staff working in the Accounting Unit which causes mistakes in the formulation of the financial statements. It also affects the making decisions. It is recommended to the directives of the Cooperative of transports to make the right corrections regarding to suggestions of the auditing reports, so that the quality of the information of the financial statements can improve and better practices of internal control can be implemented to guarantee the reliability of the information.