Auditoría a los estados financieros de la Empresa Müller Martini Colombia Ltda., de la ciudad de Quito, provincia de Pichincha, período 2014

Abstract

The present development includes an Audit to the Financial Statements to the Müller Martini Colombia Ltda. Company, of the city of Quito, Province of Pichincha, Period 2014. The work degree, part of the identification of the problem, it has been established the justification at the same time the objectives. Subsequently it establishes theoretical-conceptual aspects and the methodological framework to follow. And finally, it’s applied the process of Audit, the same which is composed of: Planning phase, which is divided by: Preliminary Planning, where the proposed work is elaborated, The Audit Contract, the work order and the planning memorandum, and in Specific Planning in which detail the accounts that are going to be analyzed, and the general procedures that are going to use. Work Execution phase: Specific Audit programs are prepared and internal control is evaluating through questionnaires, also analyzed each of the accounts with the application of both substantive and compliance testing and the evidence accumulates to determine findings and so Results Communication Phase: to issue a report with conclusions and recommendations at the same time issue an opinion on the fairness of the financial statements contributing to the improvement in business decisions.