Sede Azogues - Contabilidad y Auditoría
URI permanente para esta comunidadhttps://dspace.ucacue.edu.ec/handle/ucacue/78
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Examinando Sede Azogues - Contabilidad y Auditoría por Autor "0302305453"
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Ítem Acceso Abierto Auditoría financiera a una junta de agua en el ejercicio económico terminado al 31 de diciembre del 2018, caso: Junta Administradora Regional de Agua Potable de Buil Guapán, año 2019(Auditoría financiera a una junta de agua en el ejercicio económico terminado al 31 de diciembre del 2018, caso: Junta Administradora Regional de Agua Potable de Buil Guapán, año 2019, 2019) Carangui Siguenza, Tannya Silvana; Villarreal Chérrez, Tania Maricela; 0302305453; ., .The present research work arises from the need to apply an audit to financial operations. based on the general acceptance regulations that regulate the exercise of the audit that is presented, in order to verify the reasonableness of the balances of the main accounts and compliance with International Accounting Standards. Taking into consideration the operational growth, one of the most relevant factors for an organization to achieve success is the Financial Audit, since it helps to determine the reasonableness of the balance of the board's accounting accounts, as well as contributes to the decision of decisions regarding the behavior of internal control and the results of its evaluation. In addition, that Financial Audit is a systematic study that was carried out on the financial statements for which the following phases are obtained: planning, execution and communication of results. The present case study begins with the preliminary knowledge through questionnaires with the purpose of collecting information, on the other hand, the inductive and deductive ones were used. Next, in the second chapter, the tracking of where it was established (theoretical lelictions that support the investigation) was carried out. The third chapter developed the planning of the audit that is based on the integral knowledge of the Board, to the evaluation of the internal control, based on it In generation of the risk qualification matrix of the audited components, obtaining audit castling. Likewise, with the obtaining of audit programs obtained in the previous phase, the execution of the audit was carried out: Execution; where the design of working papers of this investigation was carried out.
