Browsing by Author "Macas Deleg, Miriam Jakeline"

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    Auditoría financiera al Gobierno Autónomo Descentralizado municipal de San Juan Bosco, periodos 2017 y 2018
    (Universidad de Cuenca, 2020-02-27) Cornejo Villa, Martha Cecilia; Macas Deleg, Miriam Jakeline; Duque Rodríguez, Mónica Alexandra
    This integrating project called “Financial Audit to the Municipal Decentralized Autonomous Government of San Juan Bosco, periods 2017 and 2018” aims to express an opinion on the reasonableness of the figures presented in the financial statements. For the development of the integrating project, the four stages of the financial audit will be applied: preliminary planning stage, specific planning, and execution of the audit and communication of results. The methodology used for the development of these stages will be mixed, that is, quantitative and qualitative methods will be applied; in the qualitative method, documentary reviews will be carried out to obtain a general knowledge of the entity such as: information regarding activities, regulatory framework, objectives, plans, projects and programs, among others. The quantitative method will help us to verify numerical and statistical type as they are; the analysis of the financial statements, application of financial indicators, and recalculation of the figures presented in the financial statements, reconciliations, among others. In the execution stage, the audit programs will be applied by component that come from the development of the specific planning and that will allow to determine the material inaccuracies in the financial statements, in addition to providing sufficient, competent and relevant evidence that will support the audit opinion issued in the dictum. As a result of the integrating project, a report will be issued, which will contain conclusions and recommendations that seek to improve financial and administrative management; also, these will help to achieve objectives and improve decision making.