Browsing by Author "Nagua Barros, Karina Isabel"

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    Auditoría financiera al Gobierno Autónomo Descentralizado parroquial rural de Jima en el periodo 2017
    (2019-07-03) García Jara, Esteban Marcelo; Nagua Barros, Karina Isabel; Ochoa Arévalo, Paúl Adrián
    The realization of the financial audit to the Autonomous Decentralized parochial rural Government of Jima, has allowed to formulate the opinion regarding the reasonableness with which the figures are presented in the financial statements presented by the entity. In Chapter I, the entity is generally described, with the most relevant information; historical review, general data, strategic planning, organic and functional structure, main services that offer, legal basis, accounting system and geographical location, allowing to have an initial knowledge of the same for the start of the audit. In Chapter II, the theoretical framework of reference consisting of the basic concepts related to financial auditing, found within the current legal regulations established by the control bodies for the sustenance of the audit is detailed. In Chapter III, the entire financial audit process is developed, starting with the preliminary planning that allows knowing the entity in a general manner, followed by the specific planning where the items subject to analysis are specified with the respective programs to be carried out, then the execution where the compliance and substantive tests specified in the programs are carried out, the same ones that are supported by working papers obtaining sufficient, competent and pertinent evidence used to formulate the audit report with the most important findings found during the analysis process. Finally, Chapter IV shows the conclusions and recommendations determined by the audit team, generating a useful tool in the decision making of the entity.