Auditoría Financiera A La Cooperativa De Transportes Loja, Periodo 2011
This thesis entitled " FINANCIAL AUDIT OF TRANSPORT COOPERATIVE Loja , PERIOD 2011 " was developed to meet the prerequisite to opt Engineer Degree in Accounting, Audit and to achieve the objectives of the academic project outlined below : Apply Substantive Tests for determining whether exi...
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| Format: | bachelorThesis |
| Sprog: | spa |
| Udgivet: |
2016
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| Fag: | |
| Online adgang: | http://dspace.unl.edu.ec/jspui/handle/123456789/13118 |
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Tilføj Tag | Summary: | This thesis entitled " FINANCIAL AUDIT OF TRANSPORT COOPERATIVE Loja , PERIOD 2011 " was developed to meet the prerequisite to opt Engineer Degree in Accounting, Audit and to achieve the objectives of the academic project outlined below : Apply Substantive Tests for determining whether existing controls are adequate to protect the company from fraudulent activity or misuse of funds ; Review and verify that the information has recorded or that contains financial statements, are made pursuant to the legal provisions , in order to express an opinion on the reasonableness thereof and finally ; Audit Write a report to the General Manager of Transportation Cooperative Loja, comments containing conclusions and recommendations, which will serve for the correct management decisions . To meet the objectives interviews was used to Cooperative employees both management and staff of the accounting department , then the internal control system was evaluated by questionnaires administered to different groups of both the Statement of Financial Position as Income Statement , in order to determine the reasonableness of the balances in them , plus testing and auditing techniques to facilitate obtaining evidence necessary to substantiate the final report which will be applied to the results of the audit the directors of the Cooperative for proper decision making. Phase 2 Implementation, and finally Phase 3 Phase 1 Result Communication Planning: Also methods that served as tools for the development of the Financial Audit established in three phases which are used. The results demonstrate that the Financial Audit applied to the Financial Statements of Transport Cooperative Loja has a reasonable assurance that the accounting balances at December 31 , are properly presented and contain no material misstatements character , so it could be determined that financial transactions were carried out in accordance with the laws , regulations and other policy provisions applicable standards. |
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