Auditoría financiera a la Empresa Runatarpuna Exportadora S.A., del cantón Archidona, provincia de Napo, periodo 2017

Abstract

The financial audit of Empresa Runatarpuna Exportadora S.A., of the Archidona canton, Napo province, 2017 period; Its purpose is to determine the reasonableness of the financial information presented by the company in the period to be evaluated. The evidence on the financial-accounting records and operations was supported by the application of audit methods and techniques and the regulations established by the Generally Acceptable Auditing Standards and the International Financial Reporting Standards for SMEs, such as inquiry, confirmation, verification and physical verification of the documentation provided, evidencing the inadequate application of IFRS, with which, it was determined: the accumulation of amortization of losses and deferred taxes, the outdated biological assets, non-existence of the certificate of transfer of the brand, among the significant errors that this information maintains. With the results, it was concluded that the personnel of the financial area do not have the appropriate knowledge to handle it, so that the States do not present conclusive information, reaching an opinion with Qualifications due to the localized errors. It is recommended to make the corresponding adjustments evidencing the documentary support that guarantees the reliability of the accounting processes and the correct application of the legal provisions that regulate the accounting actions in our country.