Auditoría financiera a Servicable Cía. Ltda. durante el período comprendido del 1 de enero al 31 de diciembre de 2011

Abstract

In the development of any activity the owners, investors, entrepreneurs and consumers in general, are on the lookout of how it is developing its social, economic and commercial expectations is this power which they see all these actors look aimed to find new ways of developing and optimizing their resources, confront whose purpose in part is present to the audit in its different applications, either as in the field of operations or as in the case of our thesis topic applied to company financial statements SERVICABLE at December 31, 2011 with the primary purpose of inspecting and verifying past events whose origins are based on transactions in the account of his activities and that its history are reflected in the accounting records, to confront what is written to what happened, in which the auditor examined it directly inside, watching for accuracy, completeness and authenticity of such demonstrations, enabling the analysis and evolution of the information collected on financial records the company. With the Financial Audit is to verify that the financial reporting, operational, administrative presented is reliable, accurate and timely. Is reviewing the facts and operations phenomena occur in the way they were raised, that the policies and guidelines established have been observed and respected, that tax obligations are met, legal and regulatory provisions in general. Is evaluating the way it is administered and operates trending maximum utilization of resources. The objective of this research is the complete overhaul of the financial statements of the Company SERVICABLE, with a criterion and independent view, in order to express an opinion on them to third-party effects, for which we used techniques and Audit procedures such as visit to the facilities of the Company, monitoring, reconciliation, calculation, preparation of questionnaires, narrative descriptions, interviews, information collection and analysis, flow charting, preliminary decision matrix component, and , reports for each stage of the audit. After the audit is concluded that the administration has not declared reserves based on the utility of the corresponding period, which constitutes a breach of the bylaws of the Company and the Companies Act, except for the above financial statements are presented fairly, in all material respects, the financial position of SERVICABLE CIA. LTDA. to December 31 at 2011, and of its financial performance for the year end on that date, according to Ecuadorian accounting standards.