Auditoría financiera como instrumento válido de control en el proceso contable financiero en las escuelas de conducción no profesionales de la provincia de El Oro

The Audit plays an important role in internal control, where three factors of great importance are guaranteed: the reasonableness of the financial statements, compliance with the rules to be applied and the application of these rules. Thus, the Financial Audit is a process, whose final result is to obtain the opinion of the auditor. This opinion includes the analysis, procedures and research carried out with which it is expected that the results obtained will contribute to improve the management of the company and achieve a better performance within it. This research aims to establish the Financial Audit as a valid instrument of control within the financial accounting process of non-professional driving schools in the Province of El Oro. The investigation was carried out on the basis of a non-probabilistic sampling, which considered the treatment of financial statements, internal control tools, internal internal control policies and accounting vouchers and their corresponding backups. The population to analyze also compose the human part that works in the accounting department of the non-professional driving schools of the city of Machala. The investigation carried out in the non-professional driving schools of the Province of El Oro shows that an audit process is carried out and that this generally complies with the Generally Accepted Auditing Standards (NAGAS).

• Hoofdauteur: Nagua Sanjinez, Mariuxi Rosana (author)
• Formaat: masterThesis
• Gepubliceerd in: 2017
• Onderwerpen: AUDITORÍA FINANCIERA; CONTROL INTERNO; PROCESO; NORMAS; FASES
• Online toegang: http://repositorio.utmachala.edu.ec/handle/48000/10617