Examen especial a la cuenta propiedad, planta y equipo y su incidencia en los recursos financieros de la constructora MARPENSA S.A. en el período 2017 y 2018 de la ciudad de Portoviejo

Abstract

Currently the Audit has achieved new approaches and visions in the different Internal Control systems, therefore it is directed to various proceses of continuous improvement by areas, departments that lead to a better use of the company’s resources. The Special Review is a tool used as an evaluation and analysis of a part of the operations or transactions carried out that allows the verification and study of the budgetary aspects of the entity for the purpose of compliance with the provisions in force, resolutions and regulations providing the information required to issue the relevant Special Review report. The objective of the thesis was to carry out a Special Examination to the Property, Plant and Equipment account and its impact on the financial resources of the constructors Marpensa S.A. in the period 2017 and 2018 of the city of Portoviejo. Special. The Special Examination to the Property, Plant and Equipment account and its impact on the financial resources of the Constructor Marpensa S.A. contains in the first part a study of topics specified in the research. Likewise, the respective frame of reference and conceptual framework were carried out, where the bibliographic bases and everything related to the realization of a Special Examination to the Property, Plant and Equipment Account of the Builder were pointed out. The methodological design of the research is then elaborated, such as observation, verification, survey and interview techniques and the methods that allowed the development of the Special Examination and its procedures. Finally, implementation of the Special Review, audit planning, internal control evaluation, audit programmers, working papers, fact sheet and report on the use made of the financial resources of the company under review