Auditoría financiera a la Cooperativa de Ahorro y Crédito Lucha Campesina Ltda, cantón Cumandá, provincia de Chimborazo, período 2016

Abstract

The financial audit to Cooperativa de Ahorro y Crédito Lucha Campesina Ltda, canton Cumanda, Chimborazo province, period 2016, was achieved with the objective of determining whether the accounting process reached reasonableness on the operations that constitute the financial statements during the assessed period. Through the application of auditing techniques such as: inquiry, confirmation of balances, analytical and substantive summary executions it was possible to obtain relevant information for the materiality of the accounts and determine if they comply with the requirements of the generally accepted accounting principles. The document has as legal basis the implementation of Generally Accepted Auditing Standards, regulations, rules and principles issued by the company accepted, to protect the economic resources delivered through deposits made by the partners that conform it. As a result of the implementation of the financial audit it was confirmed that the financial – economic activities have been developed within the legal parameters, so that there were no significant errors in the accounts at a general level. The results obtained have concluded in high levels of reliability in the development of own actions to the activities of the credit institution. As conclusion the cooperative owns an efficient control of the procedures, so it is advisable to continue with the planning that has made it possible to check the reasonableness and materiality of processed information.