“Auditoría financiera en la empresa distribuidora Gradann de la ciudad de Riobamba, provincia de Chimborazo, periodo 2019”

Abstract

The objective of this Degree Project was to conduct a "Financial Audit in the company Distribuidora Gradann of the city of Riobamba, province of Chimborazo, period 2019", to determine if the financial information presented by the company's administrators is reasonable. The methods applied within the research work were; inductive, the research was conducted from the specific facts as accounting records which allowed to generate general conclusions, the deductive method was applied since through the financial statements it was possible to determine the reasonableness of the balances of the accounts with greater materiality. With techniques such as interviewing the manager of Distribuidora Gradann, which allowed gathering information on internal activities, direct observation of the financial information and processes within Distribuidora Gradann, and a survey was applied to the workers and administrators of the entity to determine whether they are aware of the regulations and internal policies. The financial audit was carried out by applying the different audit phases, such as planning, execution and communication of results. The balances of the financial statements of Distribuidora Gradann as of December 31, 2019, are fairly presented in all aspects of its equity and financial situation. Concluding that there are no inconsistencies in the audited accounts, so it is mentioned that the recommendations issued in the audit opinion should be applied to promote corrective actions and safeguard its financial resources.