Auditoría del rubro ventas, cuentas por cobrar y efectivo para una empresa industrial del sector alimenticio al 30 de septiembre del 2008 ubicada en la ciudad de Guayaquil.
This thesis is developed about the development and application of a Financial Audit for the account: Sales, Accounts Receivable and Cash as of September 2008 for an enterprise that belongs to the food production services located in Guayaquil City. The primary objective has been to verify the reasona...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2010 |
| País: | Ecuador |
| Institución: | Escuela Superior Politécnica del Litoral |
| Repositorio: | Repositorio Escuela Superior Politécnica del Litoral |
| Idioma: | español |
| OAI Identifier: | oai:www.dspace.espol.edu.ec:123456789/9072 |
| Acceso en línea: | http://www.dspace.espol.edu.ec/handle/123456789/9072 |
| Access Level: | acceso abierto |
| Palabra clave: | CONTROL INTERNO PRUEBAS SUSTANTIVAS RAZONABILIDAD. |
| Sumario: | This thesis is developed about the development and application of a Financial Audit for the account: Sales, Accounts Receivable and Cash as of September 2008 for an enterprise that belongs to the food production services located in Guayaquil City. The primary objective has been to verify the reasonable of the accounts mention above. All data has been obtained throughout the application of preliminary audit procedures established on the planning process. In the same way, this audit supports its results through interviews performed with key personnel of the company and also through direct observation of the accomplishment of the normative and procedures that apply to this company The first chapter is composed by the theoretical frame of the normative that rules our analysis both accounting and auditing. The second chapter includes the knowledge of the company business with an emphasis on the analysis of internal control and risk of fraud. On the third chapter an analysis of the accounts previously mention for this project is performed, throughout the application of the necessary substantive testing required to test the reasonability of the accounts. The fourth chapter includes the conclusions and recommendations made for this audit. |
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