Auditoría financiera al proceso de aplicación de las Normas Internacionales de la Información Financiera (NIIF) para pequeñas y medianas empresas (Pymes) en la empresa Ecolac Cía. Ltda., de la ciudad de Loja, año 2012.
The theme of International Financial Reporting Standards (IFRS) is an essential aspect of economic activity - financial companies, since the main objective is to determine integrity, understandability, comparability and reliability of financial information. The present research focused on the financ...
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| Format: | bachelorThesis |
| Langue: | spa |
| Publié: |
2014
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| Accès en ligne: | http://dspace.utpl.edu.ec/handle/123456789/10618 |
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Ajouter un tag | Résumé: | The theme of International Financial Reporting Standards (IFRS) is an essential aspect of economic activity - financial companies, since the main objective is to determine integrity, understandability, comparability and reliability of financial information. The present research focused on the financial audit in the implementation process of IFRS for small and medium enterprises (SMEs) to the company Ecolac, is intended to verify the accuracy, transparency and proper application of the existing provisions established by the Council of the International Accounting Standards Board (IASB) in the respective financial statements based on International Accounting Standards (IAS) and International Standards on Auditing (ISA). When performing the verification process of implementation of IFRS for SMEs to Ecolac, it determines whether it is applied correctly with International Financial Reporting Standards, analyzing the parameters of each section containing the IFRS for SMEs, through the application of working papers as questionnaires, narratives bonds, analytical and summary for later issue a report containing the respective conclusions and recommendations |
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