Auditoría financiera a un gad parroquial por los ejercicios económicos terminados al 31 de diciembre del 2017 y 2018. Caso: Gad parroquial rural de Nazón. Año: 2019

Abstract

This research work arises from the need for the execution of a Financial Audit in the Autonomous Decentralized Rural Parish Government of Nazón in the items examined of Income and Expenses, for the period from January 1, 2017 to December 31, 2018; with the objective of verifying the reasonableness of the balances of the accounts of the financial statements. This case study begins with a preliminary knowledge of the Rural GAD of Nazón, through the application of questionnaires in order to obtain information from the entity. Then, in the second chapter, we traced the art about the definitions that contribute to the subject and support the case study. In the third chapter, the Audit Planning is developed, which consists of the global knowledge of the Parish GAD of Nazón, analyzing the components; Cash-Banks, Property Plant and Equipment, Inventories, Income and Expenses, in this way the audit programs for each component are prepared. In the same way after the preparation of the audit programs, these serve for the following audit stage: Execution; where we proceeded to design work papers prepared by the author of this research, the same that are backed with sufficient documentation Finally, in chapter 4, the professional opinion of the auditor is developed, expressing his opinion on the reasonableness of the financial statements.