Auditoría financiera a la Junta Administradora de Agua Potable de la parroquia de Baños. Períodos 2016, 2017 y 2018

Abstract

Currently the application of Financial Audit has a great impact on the operation of different types of companies, since it offers a diagnosis regarding how financial information was prepared, and compliance with legal provisions, this in order to offer a basis for subsequent decision-making. This thesis titled "FINANCIAL AUDIT TO THE ADMINISTRATING BOARD OF JUNTA ADMINISTRADORA DE AGUA POTABLE DE BAÑOS, YEARS OF 2016, 2017 AND 2018", consists of four sections and the respective annexes. In the first chapter, the general information of the company will be compiled; while in the second chapter the theoretical framework will be developed by citing concepts from different authors regarding to the audit subjects. In the third chapter, the financial audit applied to the Junta Administradora de Agua Potable de Baños will be executed, following the audit stages: planning the audit, execution of the audit, and communication of the results. Finally, in chapter four, as the result of the audit, conclusions and recommendations will be developed. Additionally, the annexes will be presented, which are the audit working papers that substantiate the financial audit and the auditor’s judgement