AUDITORÍA A LOS ESTADOS FINANCIEROS DEL HOSTAL AMÉRICA DE LA CIUDAD DE LOJA, PERIODO 01 DE ENERO AL 31 DE DICIEMBRE DEL 2012
The thesis work has been carried out based on basic concepts of Financial Audit Standards for Internal Control, Accounting Principles and Generally Accepted Auditing Standards, and other materials that have served to develop. According to the goals set at the beginning of the work as the general to...
Spremljeno u:
| Glavni autor: | |
|---|---|
| Format: | bachelorThesis |
| Jezik: | spa |
| Izdano: |
2015
|
| Teme: | |
| Online pristup: | http://dspace.unl.edu.ec/jspui/handle/123456789/11421 |
| Oznake: |
Dodaj oznaku
Bez oznaka, Budi prvi tko označuje ovaj zapis!
|
Dodaj oznaku | Sažetak: | The thesis work has been carried out based on basic concepts of Financial Audit Standards for Internal Control, Accounting Principles and Generally Accepted Auditing Standards, and other materials that have served to develop. According to the goals set at the beginning of the work as the general to audit the financial statements of Hostal America in the city of Loja, period January 1 to December 31, 2012, and specific: Assess System Internal control implemented at Hostal America in the city of Loja; Develop phases of Financial Audit: Planning, Implementation and communication of results; Issue a final report containing comments, conclusions and recommendations that will contribute to making relevant decisions by the management company. To meet these objectives will be compiled and the necessary information provided by the development and implementation of the three phases of the financial audit was obtained: the first phase consists of preliminary planning and planning Specific where general information is obtained about the company, evaluation Internal Control and the main activities to perform the audit; The second phase where execution of work specified through compliance tests, analytical and substantive; Stage three to communicate the final results respectively where it was determined that at the Hostal have not made previous Financial Audits; so it has not been able to determine the reasonableness of the balances in its financial statements. Upon completion of the work it was concluded that the internal control system implemented at the Hostal America has failed to identify important risk factors that affected their development would, so in the final report and conclusions valid, reasonable and appropriate recommendations are presented that contribute the improvement of the company. |
|---|