Auditoría financiera a la Estación de Servicios DELGAR Cía. Ltda., del Cantón Rocafuerte en el período comprendido desde el 1 de enero de 2015 al 31 de diciembre de 2016.

Abstract

The present titration work is oriented to the observation, review and analysis of the financial information of the DELGAR Cía Service Station. Ltda., In order to issue an opinion on the reasonableness of the financial statements for the periods 2015-2016, in order to determine how they have influenced decision-making, through the evaluation of the most significant accounts, which It will allow the issuance of a report that contains conclusions and timely recommendations that allow contributing to the efficient development of daily activities in the financial and administrative accounting area of the Service Station. In such a way that work strategies were established in the development of the financial audit that allowed to determine if the accounting and financial activities carried out in the DELGAR Cía Service Station. Ltda., Were carried out in accordance with the guidelines established for this purpose, the audit planning was carried out in a preliminary manner to later determine the most relevant components, later on the execution the tests and financial audit procedures were applied, evidencing the partial compliance with the legal and regulatory provisions through a field, descriptive, inductive and deductive analysis, where its main source of information was the data that was collected in the accounting records of the DELGAR Cía Service Station. Ltda Finally, the shareholders were made aware of the results obtained that are exposed in the same audit report that includes recommendations that must be applied and monitored by management, especially with regard to their strategic planning and movements of the most representative accounts. . Since by implementing them they influence the making of important decisions to improve the fair presentation of the financial statements of the Service Station