Auditoría financiera a la Empresa SERVICDENTAL Cía. Ltda., de la ciudad de Riobamba, provincia de Chimborazo, periodo 2016

Abstract

The objective of the degree work, Financial Audit to the company Servicdental Cia. Ltda., of the city of Riobamba, province of Chimborazo, 2016 period ", in order to determine the reasonableness of the financial statements. The research methodology applied includes surveys of the company's employees, with the purpose of verifying the idea to be defended, as well as of assessing their perception with respect to the financial audit through the realization of cash count, bank reconciliations, confirmation of balances to customers, confirmation of balances to suppliers and review of invoices, the breach of several principles of internal control was identified, as well as certain legal provisions. As a result, an audit opinion was developed which contains the main findings identified. It concludes that the company does not have a financial audit which has caused the poor management of the reasonableness in the financial statements, breaches of internal control and regulations in force; and shortcomings of a manual of functions and procedures. It is recommended that the Manager of the company SERVICDENTAL CÍA. LTDA; must take into consideration the recommendations made in the final financial audit report.