Auditoría financiera y su incidencia en la presentación de los estados financieros de la empresa Agroservicio Jiménez del cantón Quinsaloma período 2021 - 2022
his research project focused on carrying out a financial audit to verify the impact on the presentation of the financial statements of Agroservicio Jiménez for the 2021-2022 period. Focusing its methodology on the positivist paradigm under a non-experimental descriptive quantitative approach; which...
Tallennettuna:
| Päätekijä: | |
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| Aineistotyyppi: | masterThesis |
| Kieli: | spa |
| Julkaistu: |
2024
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| Aiheet: | |
| Linkit: | https://repositorio.uteq.edu.ec/handle/43000/7649 |
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Lisää tagi | Yhteenveto: | his research project focused on carrying out a financial audit to verify the impact on the presentation of the financial statements of Agroservicio Jiménez for the 2021-2022 period. Focusing its methodology on the positivist paradigm under a non-experimental descriptive quantitative approach; which made it possible to obtain information on the perception of the analysis unit made up of four people, including the manager and general workers, through a survey and the development of the phases of the Audit, it was obtained that the company lacks accounting policies, a manual of functions and procedures and a reliable accounting system, findings that qualified all areas at a high risk level and an unreliable internal control system, however, the application of indicators indicate a stable position of the company. As a consequence, it is concluded that there is an erroneous perception of the financial health of the company since the value of assets is being overvalued and expenses are being underestimated. |
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