Examen especial a los ingresos, gastos y bienes de larga duración a la Compañía de Transporte Urbano Tomebamba Comtranutome S. A. por el ejercicio económico 2016

Abstract

Apply a type of audit; in this case, special examination, is to conduct a thorough investigation of the activities that are a fundamental part of the companies, in this way it is possible to determine the level of compliance that prevails over the scope of the objectives and goals that have been implemented and to be able to issue a report on the results obtained. Audits in Ecuador, in the private sector, are carried out by private auditing firms, and since it is not common to apply special examinations to companies, such as the company COMTRANUTOME S.A., the administration and internal control over certain accounts is inefficient, as well as internal regulations. Being the largest and most experienced company in the middle of Cuenca, since it has 123 transport units and 13 service lines. The integrative project is focused on Income, Expenses and Long-Term Assets to the Urban Transport Company Tomebamba COMTRANUTOME S.A. for the fiscal year 2016, whose main objective was to examine the reasonableness of the aforementioned accounts, in such a way that it increases the confidence in the users for the correct decision making and corporate strengthening. The methodology used was primarily quantitative, through the collection of financial and administrative information, preparation of working papers according to needs, analysis of information; which resulted in the Audit Report with conclusions and recommendations that, when developed, will improve the operation of the company