La auditoria financiera y su incidencia en los estados financieros de la empresa Agripac del cantón Machala año 2020.

Abstract

The main objective of this work is to determine the incidence of the Financial Audit in the presentation of Financial Statements for the adequate decision making of the company AGRIPAC S.A of the city of Machala in 2020. The methodology implemented in the investigation has a focus qualitative-quantitative, through the review of documents and the inquiry to the personnel of the accounting area, sufficient audit evidence and competence will be prepared to determine the error made by not accounting for three sales of merchandise, this had an impact on the preparation and presentation of financial statements regarding the reasonableness of the balances. In the results of the investigation, the answers obtained from the survey applied in the company dedicated to the purchase and sale of candies were consolidated, where the information presented was analyzed and verified according to the methods and techniques applied in the investigative work entity. Getting to know how the administrative and accounting area of the company works through the application and use of International Auditing Standards and International Financial Reporting Standards for small and medium-sized companies, it was possible to detect which were the objects to studies where they were contributed. suggestions and recommendations to the owner of the company so that in this way the necessary corrective measures are taken to improve its shortcomings. The research project contains the contextual and conceptual framework of the investigation, the audit execution process, presentation of results, conclusions, recommendations, bibliography and annexes.