Auditoría financiera a Comercial Avila Ochoa Cia. Ltda. periodo: enero-diciembre de 2011

Abstract

The present thesis work comprises the financial audit to commercial Avila Ochoa CIA. LTDA. from January 1 to December 31, 2011. The thesis is based on the background of the company under review, also discusses theoretical basics about the financial audit and all the necessary elements to support the work. Subsequently, the financial audit process develops commercial Avila Ochoa, which comprises the following stages: the planning of the audit, divided into strategic planning will study where the main activities developed by the company; and the detailed planning where the assessment of the internal control and audit programs, are prepared to continue with the implementation of them in the implementation phase of the audit for the obtaining of evidence and the determination of the findings. Then it is noted the stage of communication of results that includes the audit report, the opinion on the fairness of the financial statements and all documents that support such report. Finally, are noted the conclusions and recommendations of the thesis, that will help the company for successful decision making.