Auditoria Financiera a la Empresa ORIENTOIL S.A. del cantón la Joya de los Sachas, provincia de Orellana, para determinar la razonabilidad de los estados financieros, período 2011

Abstract

A financial audit was conducted to “Orientoil Company S.A.” located in Cantón Joya de los Sachas, Orellana Province, to determine the reasonableness of financial statements for period 2011. Techniques, methods and practices used were: verification techniques eye, verbal, written, documentary, physical, compliance testing, substantive, narrative descriptions and methods of special questionnaires, the same ones were developed and applied to each components that are part of financial statements. As a result, was determined that: the company does not have an accounting manual governing the accounting records and help the fair presentation of financial statements, but this company demonstrates solvency and liquidity. This audit recommended, to implement an Accounting Manual, to improve control in finance department and create reasonableness in presentation of its financial statements.