Auditoría financiera a la Compañía Mega Cordero Moran Service S.A. del cantón Francisco de Orellana, provincia de Orellana, periodo 2014

Abstract

This research is a financial auditing applied to the Company Mega Cordero Moran Services S.A. of Francisco de Orellana Canton, of Orellana Province in the Period 2014, to determine the reasonability of the Financial Status. For the research development of Financial Status, Financial Indicators, and all norms and provisions of the Superintendent of Companies were used. To conduct the audit of the Company, it was found that the company does not have an accounting manual that regulates the accounting records and to help the fair presentation of financial statements; also it has no economic solvency since year-end it is at overdrawn, by applying profitability indicator we realized that for every dollar of sales has a utility of 0.03 cents., putting the company at risk. It is recommended to establish a rule or a policy stating that a backup of the financial information of the company must always exist, and consider the implementation of an Accounting Manual with the aim of creating a control in the Finance Department.