Examen Especial a las Cuentas Caja-Bancos, Cuentas por Cobrar y Ventas de la Empresa Ferrocomercial Vera e Hijos del Cantón Yantzaza Provincia de Zamora Chinchipe periodo 2014
The thesis entitled "Special Consideration of items Cajamarca Banks, Accounts Receivable and Sales Company Commercial FERROCOMERCIAL VERA AND SONS, Canton Province of Zamora Chinchipe Yantzaza period 2014" has been prepared in accordance with the regulations of academic regime National Uni...
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| Format: | bachelorThesis |
| Jezik: | spa |
| Izdano: |
2016
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| Teme: | |
| Online pristup: | http://dspace.unl.edu.ec/jspui/handle/123456789/13630 |
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Dodaj oznaku | Sažetak: | The thesis entitled "Special Consideration of items Cajamarca Banks, Accounts Receivable and Sales Company Commercial FERROCOMERCIAL VERA AND SONS, Canton Province of Zamora Chinchipe Yantzaza period 2014" has been prepared in accordance with the regulations of academic regime National University of Loja, prior to choose the degree and engineering degree in Accounting and Auditing requirement. The thesis presents the following objectives: "To demonstrate the reasonableness of the balances presented in the accounts in the financial statements examined," allowing give an opinion for the accuracy and reasonableness of the balances that present the accounts under study. "Check compliance with policies, standards and procedures and legal provisions related to the management and registration of accounts examined", "Make a report with conclusions and recommendations it will be a contribution to the owner of the entity." The methodology used was based specifically on the phases of the Special Review whose first phase is PLANIFICACION, beginning with a prior visit to the company facilitating the drafting of the report of the preliminary and specific planning, helped the development of audit programs and the 5 respective internal control questionnaires. The second phase EJECUCION fieldwork develops, with the implementation of programs and questionnaire to reach determine the weaknesses of the company Ferrrocomercial Vera e Hijos obtaining a moderate level in the management and implementation of internal control system. The third phase communication of results, the same that allowed run the report of the special examination in which the shortcomings of control accounts that were examined is left clearly established. The main conclusion can be established that there is no independence in the segregation of duties in what concerns the activities of registration and control of financial resources to facilitate the review and verification operations avoiding mistakes, recommended the manager the development of a manual detailing functions where each of the responsibilities to be met by employee according to his office. |
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