Auditoría financiera al sistema de créditos de la Cooperativa de Ahorro y Crédito Guachapala Ltda. por el año 2012

Abstract

The Financial Audit today has become one of the main tools that brings added value to the entities, of which the Independent Auditor has used to help review and consider whether such financial statements have been prepared fairly and in accordance with Generally Accepted Accounting Principles. And make known the result of his examination by a ruling or technical and professional opinion on the financial situation of the company. In the case of our subject "Financial Audit Loans to the Savings and Credit Cooperative Guachapala Ltd., for the year 2012" was performed in order to inspect and verify their past events and economic movements administrative activities , with the purpose of expressing an opinion on the credit system of the Savings and Credit Cooperative Ltda.es Guachapala why we have focused on the account 14 loans and credit Subaccount to determine if your Financial Information is presented reasonably and in accordance with the Generally Accepted Accounting Principles, for it has made use of techniques, audit procedures, methods of evaluation of internal control work papers, gathering information and sufficient competent evidence. Also includes the verification of compliance with laws and regulations, policies and other regulations governing financial and administrative operations performed by the entity. We believe we have obtained sufficient and appropriate information to the audit and this provides a reasonable basis for our opinion.