Auditoría financiera basada en la evaluación de riesgos y la rentabilidad de las firmas auditoras
In Ecuador, according to the records of the Superintendency of Companies, Securities and Insurance, there are 6,700 medium-sized companies of which 1,610 require external financial audit processes, so they have a financial audit work methodology based on risk assessment for these midsize companies,...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Ecuador |
| Institución: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/6114 |
| Acceso en línea: | http://repositorio.ulvr.edu.ec/handle/44000/6114 |
| Access Level: | acceso abierto |
| Palabra clave: | Rentabilidad Planificación Gestión Contabilidad |
| Sumario: | In Ecuador, according to the records of the Superintendency of Companies, Securities and Insurance, there are 6,700 medium-sized companies of which 1,610 require external financial audit processes, so they have a financial audit work methodology based on risk assessment for these midsize companies, it would benefit audit professionals in work efficiency and profitability improvements of the external audit business. In chapter two the theoretical technical aspects of the audit and risk assessment and the regulatory aspects of auditing that must be applied when developing the work plan are indicated. I chapter three, the research method to be used in this work, techniques, population and sample is indicated. The current situation of financial audits is analyzed and risk assessment is proposed as a mechanism to formulate the financial audit work plan........... |
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