AUDITORÍA FINANCIERA A LA COOPERATIVA DE AHORRO Y CRÉDITO “CACPE ZAMORA” DE LA PROVINCIA DE ZAMORA CHINCHIPE. PERIÓDO 2016

This thesis work called "FINANCIAL AUDIT TO THE COOPERATIVE OF SAVINGS AND CREDIT" CACPE ZAMORA "OF THE PROVINCE OF ZAMORA CHINCHIPE. PERIOD 2016 ", allows the fulfillment of the proposed objectives through the execution of the three phases of the financial audit such as: planning, execution and communication of results. The Financial Audit process began with the preliminary planning. This was the first approach with the main officers of the cooperative, through the interview applied to the manager, some important aspects of the cooperative were known: its organic structure, most important activities, main departments and officials, laws, rules and regulations that regulate its operation; in the specific planning, the audit programs and questionnaires were elaborated, where through different questions the internal control is qualified where the level of trust and risk of the audited accounts is defined; Afterwards, the audit procedures were executed in each of the components examined, such as: Assets, Liabilities, Properties and Equipment, Equity, Expenses, Income; through the elaboration of narrative, analytical and work papers that sustain the sufficient, competent and pertinent evidences of the audit findings. 5 Once the execution phase was completed, the Financial Audit Final Report was prepared, which contains the opinion on the reasonableness of the balances presented in the audited financial statements, the conclusions with the most important novelties found and finally the recommendations to improve the financial efficiency of the cooperative.

• מחבר ראשי: Morocho Paqui, Vilma Marlene (author)
• פורמט: bachelorThesis
• שפה: spa
• יצא לאור: 2019
• נושאים: CONTABILIDAD; AUDITORIA FINANCIERA; COOPERATIVA DE AHORRO; CACPE ZAMORA
• גישה מקוונת: http://dspace.unl.edu.ec/jspui/handle/123456789/21782