Examen especial a la cuenta bancos para determinar la falta de liquidez en la empresa Ariannita S.A. en el período 2017.

Abstract

The audit is responsible for the evaluation of financial statements, policies, internal control, to obtain evidence that leads to a professional examination whose results will serve to give recommendations to management for their respective decision making. The purpose of the audit is to validate the examination of the company's financial activities. The financial statements may be reviewed independently without the influence of management, obtaining clear and impartial results. The company Ariannita S.A. has a sustainable growth, however the bank account lacks controls for efficient management that result in checks being protested by financial institutions to the detriment of their organizational image, affecting the liquidity of the company, making it necessary to audit the bank account . The general objective of the work is to prepare a special examination to the bank account to determine the lack of liquidity in the company Ariannita S.A. period 2017. The methodology used was descriptive-explanatory. The technique used was the bibliography accessing theoretical information through scientific articles and books. The results of the audit, in which work papers were used, determined that checks were written that had not been registered and others without charging by the suppliers, generating a bank overdraft that prevented the collection of a supplier, affecting its image and liquidity. , having to optimize the internal controls for an efficient management of the bank account.