Auditoría Financiera al Restaurante del Sr. Piedra Betancourt Galo Gilberto, de la Ciudad de Loja, Período del 01 de Enero – 31 Diciembre del 2021
The present curricular integration work entitled FINANCIAL AUDIT OF THE RESTAURANT OF MR. PIEDRA BETANCOURT GALO GILBERTO, FROM THE CITY OF LOJA, PERIOD FROM JANUARY 1 – DECEMBER 31, 2021, was developed as a prerequisite to opting for the title of Bachelor of Accounting and Auditing, with the purpos...
Сохранить в:
| Главный автор: | |
|---|---|
| Формат: | bachelorThesis |
| Язык: | spa |
| Опубликовано: |
2024
|
| Предметы: | |
| Online-ссылка: | https://dspace.unl.edu.ec/jspui/handle/123456789/30402 |
| Метки: |
Добавить метку
Нет меток, Требуется 1-ая метка записи!
|
Добавить метку | Итог: | The present curricular integration work entitled FINANCIAL AUDIT OF THE RESTAURANT OF MR. PIEDRA BETANCOURT GALO GILBERTO, FROM THE CITY OF LOJA, PERIOD FROM JANUARY 1 – DECEMBER 31, 2021, was developed as a prerequisite to opting for the title of Bachelor of Accounting and Auditing, with the purpose of achieving the stated objectives and contributing to a Contribution to company managers for appropriate decision making and continuous improvement based on the deficiencies found. With the application of the appropriate methodology, the execution of the 3 phases of the Financial Audit was completed. In phase I, a prior visit to the company was carried out in order to collect information on the activities and operations, which allowed the writing of the report. preliminary planning and specific planning, in addition, the internal control system of each of the components of the financial statements was evaluated in order to determine the level of risk and confidence, verifying compliance with current regulations; In phase II, tests and procedures were established and applied to each audited component to analyze, verify and determine the reasonableness of the balances; phase III, the audit report was prepared that contains comments, conclusions and recommendations, it was established that the balances are reasonable except for new developments found: it does not have established policies to safeguard, control and manage: Cash, Property, Plant and Equipment and Inventories , nor does it have a manual of functions for the management of inventories and accounts payable, it does not have the respective cash disbursement vouchers, surprise cash counts are not executed, transactions are not recorded at the time they occur, they are not carried out physical verifications of Inventories and Property, Plant and Equipment and no monthly reports are made of the expenses incurred. |
|---|