Informe de auditaría financiera y hallazgos del componente ingreso del ejercicio económico 2017 de la empresa Multifiltros Machala S.A.

Abstract

At present, most companies are obliged to contract the services of an external audit, with the purpose of having an independent auditor issue a professional opinion on the reasonableness, reliability and veracity of the financial information. The present research work proceeded to the preparation of an audit report, for which it is proposed to gather sufficient and competent evidence to support the findings found during the audit process. For the collection of the evidence, substantive tests were carried out, which helped verify the authenticity of the transactions and the balances of the accounts that are reflected in the financial statements, through analytical procedures and the physical verification of the documentation. The method used in the research was of a descriptive type, which allowed to evaluate and analyze information concerning the object of study, through the advanced search of information from scientific journals and publications in the area of knowledge, which gave significant contributions to the research. The audit report of MULTIFILTROS MACHALA S.A. of the 2017 economic period will be adjusted in accordance with the Normas Internacionales of Auditoría (NIA), to guarantee the quality of the report and the veracity of the results obtained during the process. The purpose of the investigation is to make known the reasonableness of the figures of the financial statements of the financial year and to make an efficient and reliable opinion of the findings, being the conclusions and recommendations of full use for the company.