Auditoría financiera y su relación con la liquidez de la empresa comercial Shaylí, cantón Quevedo, año 2012

The revelation of this research paper summarizes the results of the execution of a financial audit to the trading company located in Canton Shaylí Parroquia San Camilo Quevedo which will be held to improve accounting and financial processes and understand the impact on their profitability period 2012, the project's theme was chosen based on his need of an evaluation company to its current Internal Control, and each of which develops accounting processes. When you run this research is the general objective: Run a Financial Audit and their relation to the liquidity of the trading company "Shaylí" to improve accounting and financial processes; Financial Statements because the International Financial Reporting Standards for SMEs requires certain special processes that the company is developing not later that there is no adequate control in the register of accounts receivable and payable; not correctly identified and classified. In the financial analysis it can be concluded that the company in relation to the year 2011 has improved in terms of working capital, profit margin, in terms of the area of income following weak controls found a numerical record is not maintained the sequence of sales invoices, giving us a high percentage of risk Niel 43% and a confidence level of 57% considered high, however not performed a daily sales report, and is not monitored by staff responsible for invoicing, Financial and statement of comprehensive income situation concludes that there is a notable lack of liquidity and accounts canceled by the number of customers in 48.00% of $ 36,910.67 to cover short-term debts established the period 2012, besides issuing a report which detailed misinformation and presented to managers for decision-making, I used the COSO the application of auditing processes and the use of International Standards on Auditing and International Financial

• Yazar: Alvarado Cagua, Gladys Esther (author)
• Materyal Türü: bachelorThesis
• Dil: spa
• Baskı/Yayın Bilgisi: 2015
• Konular: Auditoría financiera; Relación con la liquidez; Empresa comercial Shaylí
• Online Erişim: http://repositorio.uteq.edu.ec/handle/43000/959