Auditoría financiera a la empresa Construgypsum Cía. Ltda., periodo 2019

Abstract

This integrative project has focused on conducting a financial audit to the company Construgypsum Cia. Ltda., for the period 2019, whose purpose is to determine the reasonableness of the values presented in its financial statements. The same is developed as follows: The project is composed of four chapters, in the first and second briefly details about the company, likewise a literature review about the financial audit is performed. Then, in a third chapter the audit examination is applied, which covers the stages of preliminary and specific planning, which consist of a general recognition of the company, as well as the evaluation of the internal control system. This is followed by execution, i.e., at this stage, procedures are applied to the components identified in the previous stages in order to obtain sufficient and adequate evidence so that the auditor can support his opinion. Finally, the stage of communication of results where the results achieved in the execution are made known through an opinion. The fourth chapter consists of the respective conclusions and recommendations of the implementation of the integrative project. For the realization of the project a mixed approach methodology will be used, qualitative methods will be applied in the review of documentation for the general knowledge of the company, bibliographic information, applicable regulations, etc. And the quantitative approach for numerical procedures among them, analysis of financial statements, financial ratios, determination of materiality and tolerable error and statistical procedures for the determination of the sample.