Metodología para la aplicación de una auditoría financiera basada en riesgos para la empresa Dilipa Cía LTDA., ubicada en el Distrito Metropolitano de Quito

The present thesis corresponds to the practical development of a financial audit based on risks, performed to the Distributor of Books and Stationery DILIPA Cía. Ltda., , which is dedicated to the import, sale and distribution of books, magazines and all kinds of printed matter, especially of texts of study for all levels of education; and school supplies, office equipment, implements, and study materials and research. This work is intended to determine the reasonableness of the financial statements and if these are prepared under the current regulations as of December 31 2013, as are the International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board which represent the full adoption, explicit and without reservations for the above-mentioned international standards. As a result of auditing procedures and techniques applied to the different accounts of the company, the evidence was obtained competent and necessary which gave us a basis for issuing a clean opinion based on obtaining reasonable assurance that the financial statements taken as a whole, are free of material misstatement. In addition to complete the work presents conclusions and recommendations of both internal control and administrative matters, which are routed to the company's management to be considered in the decision-making and the improvement of the same.

• Main Author: Sión Sarzosa, Eliana Estefanía (author)
• Format: bachelorThesis
• Language: spa
• Published: 2015
• Subjects: CONTABILIDAD Y AUDITORÍA; AUDITORÍA ADMINISTRATIVA; FINANZAS; RIESGOS
• Online Access: http://dspace.ups.edu.ec/handle/123456789/9866