Auditoría financiera a la Cooperativa de Ahorro y Crédito Éxito Ltda. De la ciudad de Latacunga en el periodo Enero – Diciembre 2017.
The research work consisted in the analysis of the balances presented in the financial states of the Cooperativa de Ahorro y Crédito Éxito Ltda., under that an inadequate application of records and a wrong handling of the accounting accounts was determined, causing a weakness in the accounting contr...
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| Médium: | bachelorThesis |
| Jazyk: | spa |
| Vydáno: |
2019
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| On-line přístup: | http://repositorio.utc.edu.ec/handle/27000/7554 |
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Přidat tag | Shrnutí: | The research work consisted in the analysis of the balances presented in the financial states of the Cooperativa de Ahorro y Crédito Éxito Ltda., under that an inadequate application of records and a wrong handling of the accounting accounts was determined, causing a weakness in the accounting control of the company, at this way, the objective of this research work was the development of a financial audit in Cooperativa de Ahorro y Crédito Éxito Ltda., Through the applying of techniques, procedures and audit standards which allowed obtaining the evidence of the accounting aspects registered by the entity at last to emit a report that containing conclusions and recommendations about the balances presented in the same, in the period of January-December 2017. Inside of the research work were applied methods for the collection of information such as the survey, interview, and direct observation. As a result of the research work, significant material findings were determined as for the asset accounts such as credit portfolio and other assets, which represent 40% in the decrease of the same, also affected the income accounts by increasing the amount by 6% loss of the exercise and decreasing the equity value. |
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