Relevancia de los resultados del examen especial al Consejo de la Judicatura de El Oro, periodo 2012-05-01 al 2015-12-31.

The study of the case, the reason for this research "Relevance Of The Results Of The Special Examination to the Council of the Judiciary of the Gold, the period 2012-05-01 to on 2015-12-31", was based on the document DR1-DPEO-AE-0021-2016, the development of the same was made, through documentary research, the implementation of surveys, interviews with professionals in the field accounting and auditing, and who serve as auditors in the òffice General Comptroller of the State, with the purpose of knowing the degree of knowledge about the special examination, which is important in the field of audit. Here is how it is structured the research, for which in the first chapter we have, contextualization of the object of study, facts of interest, and the purpose of the research where the present case, special examination, a fundamental pillar, in the development of an audit, is based on a series of processes, methods, and techniques applied to the financial statements of a company, employs four essential attributes within the finding that are (condition, criterion, cause and effect) which are determinants for the audit report. These attributes are used simultaneously, and if it is applied correctly in the account of the comments, help to determine the supposed responsable subjec for the error or fraud, and through this the respective recommendations in the final report of audit, which it will optimize the operation of the company, establishing trust bonds between the auditor and the audited company. Many auditors, narrate the attributes of the find without considering that one of them is the main that origin to the investigation work of the audit is the cause; that is to say, the cause should be investigated, because through it will be known, who were supposed subject that origin to the negative consequences of the finding, and therefore we will be able to recommend,t, for that reason not to commit the same mistakes or irregularities detected in the course of the review. Later in the second chapter develops epistemological theoretical substantiation of the study, the description of the epistemological approach of reference and the theoretical bases where they engage the theorems used in this research, it specifies that the audit serves to safeguard the good of the owner and the correct functioning of the enterprise, for this reason it is said that the audit establishes a link with the owner or manager of the company the satisfaction of a job well done, to have carried out the work entrusted to it. In our country the General Comptroller of State, which is responsible for auditing all public and private entities, through LOCGE sets the special review to entities, this test is responsible for checking the financial statements which you want to detail in depth. If the research is to establish, that the evidence found it is not intentional, it is error, but it is intentional is fraud, you get to determine any of the two intentions to make revisions. It is important to emphasize the methods applied in the third chapter is focused on the methodological process, where we used some methods as: deductive, inductive, analytical and synthetic, historical, exegetical, and the techniques applied are file, bibliographical, documentary, Interview, survey, in order to reach the goal proposed and subsequently in the fourth chapter is the analysis of surveys and interviews with professional Auditors, final arguments and their conclusions and recommendations. The present study aims to be a source of information and learning for those professionals in the field, or individuals who need information, in order to contribute to improve the knowledge immersed within the attributes of the finding that contains the special examination.

• 1. autor: Tenemaza Ramon, Angel Estefano (author)
• Format: bachelorThesis
• Wydane: 2017
• Hasła przedmiotowe: AUDITORÍA; AUDITOR; EXAMEN ESPECIAL; ATRIBUTOS DEL HALLAZGO; SUJETOS RESPONSABLES
• Dostęp online: http://repositorio.utmachala.edu.ec/handle/48000/11662