"Auditoría financiera y su incidencia en los procesos contables de la empresa comercial la casa del dulce cantón Quevedo, año 2013"

This research work was conducted in Quevedo canton, Los Rios Province, with the main objective of implementing a financial audit to the trading company "LA CASA DEL DULCE" to improve accounting processes and meet profitability, 2013. In the results of research the responses, the interview applied to companies engaged in the purchase and sale of candy where the information provided was examined and verified according to the methods and techniques used in research work being consolidated. Achieving known as operating the administrative and accounting area of the company through the implementation and use of International Standards on Auditing and International Financial Reporting Standards for SMEs allowed detecting findings which were subject to study and contributed suggestions and recommendations to the business owner so that the necessary corrective measures were taken to correct mistakes By study trading company will be able to know their weaknesses in terms of preparation and presentation of financial statements and policies that the company does not hold. Obtaining findings: Finding 1: lack of goals; The company does not set goals that could improve and expand its activities, which will prove to be more involved in the market, given the of goals in a company limits the development of productivity. Finding 2: No application of a procedure manual; The company does not apply the a procedure manual that allows regulating the activities of the direct and indirect employees of the company, considering that the application of a procedure manual is an essential tool for management within the company especially because it contributes to the optimization of the human, technical and financial resources. Finding 3: Human talent untrained.- People who work in the company are not trained, thus limiting knowledge and job performance. It is important to train human talent that contributes to professional development while offering great benefits for the company. Finding 4: Documents unverified; Company accountant does not make the physical verification of the documents provided by the manager, so impossible to know the real data of the company. It is very important physical finding of the documents, because it allows to have the certainty and security that the information provided is true and reliable. The research project contains contextual, conceptual framework of the research execution process of the audit, presentation of results: conclusions, recommendations, bibliography appendices and, linkography

• Κύριος συγγραφέας: Cedillo Robles, Susana Cristina (author)
• Μορφή: bachelorThesis
• Γλώσσα: spa
• Έκδοση: 2015
• Θέματα: Procesos contables; Comercial la casa del dulce
• Διαθέσιμο Online: http://repositorio.uteq.edu.ec/handle/43000/4832