AUDITORÍA A LOS ESTADOS FINANCIEROS DEL ALMACÉN SUPER MERCADO DEL COLCHÓN S.A DE LA CIUDAD DE PORTOVIEJO DEL 01 DE ENERO DE 2017 AL 31 DE DICIEMBRE DE 2019

Abstract

This research work carried out an audit of the financial statements of the Super Mercado del Colchón Supercolchón SA store in the city of Portoviejo, which is dedicated to the wholesale and retail marketing of household appliances and things for the home, with the purpose of determine the reasonableness of the financial situation during the period from January 1, 2017 to December 31, 2019. In the audit in Super Mercado del Colchón Supercolchón S.A., a global review of the company was carried out such as: Manuals, Regulations and internal normative documentation, Financial Statements, Accounting Ledgers, Detail and/or Annexes, Bank Reconciliations, Debts to pay, and other expenses of the periods referred to for the effect. To this end, the audit process was based on three phases that included planning, execution and communication of results, based on the information provided, the degree of efficiency and effectiveness in the use of economic resources and internal control system was determined, and finally, improvement strategies were proposed, the results of which will have an impact on the company's benefit for optimum business performance.