Examen especial al rubro de cuentas por cobrar y su incidencia en la rentabilidad de Expotuna S.A, sucursal Quevedo, año 2014

The special review was conducted at the company Expotuna S.A, branch Quevedo, located in Parroquia 24 de mayo and Avenida San Rafael, and its legal representative Mr. Ramón Fernández Rodríguez, during the period from January to December 2014; the company is engaged in the marketing of sea products in different forms. The purpose of this research is to evaluate the effectiveness with which the management of accounts receivable developed by verifying manual meet established within the analyzed period. With this premise, the prelude of this research was the collection of information concerning and relevant to proceedings in accounts receivable by applying techniques such as observation, questionnaires, interviews, etc. Deductive, inductive and analytical methods for better understanding and study of the information obtained was used during the development of special examination; also risk factors applying relevant audit evidence and indicators of operation and profitability is determined by a matrix later. Finally conclusions and recommendations are set out in relevant aspects found in the special examination. This research work consists of seven chapters, the same that allow an understanding of the entity and its development in the period under review. Following this issue the corresponding audit report, the result of our work. Keywords: Audit, Special examination, Accounts Receivable, Profitability.

• Päätekijä: Parrales Zorrilla, Diana Carina (author)
• Aineistotyyppi: bachelorThesis
• Kieli: spa
• Julkaistu: 2016
• Aiheet: Auditoría; Examen especial; Cuentas por cobrar; Rentabilidad
• Linkit: http://repositorio.uteq.edu.ec/handle/43000/5454