Auditoria financiera en la empresa constructora Dicocimah S.A ubicada en la ciudad de portoviejo, provincia de Manabí en el periodo comprendido entre el 01 de enero al 31 de diciembre de 2019

Abstract

The present investigation consists of the elaboration of a Financial Audit in the construction company DICOCIMAH S.A located in the city of Portoviejo, province of Manabí in the period between January 01 to December 31, 2019, which will allow to apply it to the financial statements of the year 2019 of the company DICOCIMAH S.A the same one that is dedicated to Operate in design, calculation, study and construction of Residential Buildings sector. To carry out the audit, the phases of the audit were taken into account, so that there is uniformity and coherence of each stage and procedure that was carried out at the company. It began with the planning phase, where the preliminary planning was carried out, in which the nature of the company, its study, and contribution of the financial statements were known both in those who are committed to its realization and presentation, through the application of working papers. With the information already collected, the specific planning phase began, where internal control questionnaires were designed, so that it can be seen which components are the most significant in the financial statements, and their impact on the company. Finally, the execution of the audit was developed, where various methods and techniques were applied, collecting enough evidence and information that is relevant to determine the audit findings, seeing their causes, effects and issuing respective recommendations that were delivered in a final report. for the action and benefit of the company.