Auditoría Financiera para determinar la razonabilidad de los estados financieros en la cooperativa de transporte “Rio Toachi” Santo Domingo, periodo 2021.

This research project is entitled "Financial Audit to Determine the Reasonableness of the financial statements of the Rio Toachi Transportation Cooperative," in Santo Domingo, period 2021. Its main objective is to Conduct a Financial Audit to determine the reasonableness of the financial statements of the urban transport cooperative "Rio Toachi" Santo Domingo, period 2021. For the research development, it was necessary to carry out field, descriptive, and documentary research. Therefore, the data collection techniques were observation and interview. Carrying out a financial audit today has taken on significant relevance within all entities; through these, it is possible to verify shortcomings within the financial statements since, in many cases, they need to contain accurate information on their final balances. It produces that its financial statements do not contain reasonableness. The present study was developed in the 3 phases of financial audit that are: Planning, where the first phase constitutes carrying out the preliminary planning, that is where information from the company is obtained, and the specific planning is one in which it is possible to evaluate the entity. The second phase is execution. The audit programs were applied to obtain sufficient and competent information. In the third phase, an opinion was issued with qualifications on the reasonableness of the financial statements when finding information that does not reflect within their final balances in accounts receivable and land.

• Հիմնական հեղինակ: García Esmeralda, Cruz Alexander (author)
• Ձևաչափ: bachelorThesis
• Լեզու: spa
• Հրապարակվել է: 2023
• Խորագրեր: Auditoría; Estados Financieros; Razonabilidad; Materialidad
• Առցանց հասանելիություն: http://dspace.unach.edu.ec/handle/51000/11156