Auditoría Financiera al Centro Eléctrico CENELSUR Cía. Ltda., por el periodo comprendido del 01 de enero al 31 de diciembre de 2018

Abstract

The present study embraces the implementation of a financial audit to the “CENTRO ELÉCTRICO CENELSUR CÍA. LTDA.” within the period of January 1st - December 31st, 2018, in order to express an opinion regarding the numerical figures presented in its financial statements. This study is structured as follows: • Chapter I: This chapter shows general knowledge of the audited entity; namely, it shows the carried out activities, location, main sales products, strategic planning and main employees. • Chapter II: It embraces the theoretical framework that serves as a guide and provides basic information for the development and understanding of the financial audit. • Chapter III: This chapter presents the development of the audit through the application of three phases: Planning, Implementation and Communication of results. The planning phase comprises two stages: a preliminary and a specific stage, which seek to collect information from the entity, evaluate its internal control system and the inherent and control risks, in order to detect critical areas to be evaluated during the next stage. In the implementation phase, the audit procedures established in the work programs are carried out, and the working papers are organized as support to the audit findings. Finally, the communication of the results is presented through the audit report, as well as the conclusions and recommendations that will help the company to meet its objectives