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Please use this identifier to cite or link to this item: http://www.dspace.espol.edu.ec/xmlui/handle/123456789/6617
Title: Análisis de la razonabilidad del rubro inventarío-costo de venta de una entidad dedicada a la compra y venta de arroz en el cantón samborondón al 31 de diciembre del 2008
Authors: Bengüechea Gómez, Jhosephline Laura
Jarama García, Víctor Olmedo
Merchán, Roberto
Keywords: AUDITORÍA FINANCIERA
COSO
CONTROL INTERNO Y SUS COMPONENTES
PLAN DE AUDITORIA
NORMA ECUATORIANAS DE CONTABILIDAD
NORMAS ECUATORIANAS DE AUDITORIA
ESTADOS FINANCIEROS
LIBRO MAYOR
INVENTARIO.
Issue Date: 14-Aug-2009
Abstract: The present work shows the financial audit made an agricultural company dedicated to the purchase and sale of rice in the Samborondón corner during the period between 1 of 31 January of the 2008 to December of he himself year. The red Inventory-cost of sale is the account of the analysis and on which it falls the study of this work, he himself that consists of a complete analysis on the activity of the business as far as the purchase and sale of rice in its different presentations. In order to be able to determine the veracity of our work of audit we have been centered in analyzing the procedures, controls and internal policies that the company handles essentially based on the Ecuadorian norms of audit, Ecuadorian norms of accounting and laws that are incumbent on to the agricultural sector within the country. Additionally to the exposed thing to the heading in mention audit tests were made to him that helped to find excellent findings within the study. The present consists of 4 chapters. The first chapter makes reference to the theoretical frame, where summary general concepts on financial audit, the internal control with its respective analysis COSO, the Ecuadorian norms of audit applied to the turn of the business and the Ecuadorian norm of accounting referring to the Treatment of the Inventory. The second chapter details the determination of the audit approach, in where a brief description becomes of the knowledge of the business, to be able to measure the financial performance of the company I am made an analysis of the main financial indices, concluded this details the main countable policies related to the activity of the business as well as the application of statistical techniques for the respective sampling of audit. He chapter 3 deals with on the application about controls about audit for the account about study “Inventory Cost Sale”, the application of these controls helped to find possible findings us and power to verify if they are fulfilling the respective ones controls. In chapter 4 to the conclusions and recommendations are detailed, in where it says the irregularities that are happening in the company and which they were observed during the process of the audit but suggesting respective the corrective ones which it must take management for the good financial development from the company.
URI: http://www.dspace.espol.edu.ec/handle/123456789/6617
Appears in Collections:Artículos de Tesis de Grado - ICM

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