Auditoría a los estados financieros elaborados bajo las Normas Internacionales de Información Financiera para Pymes en la comercializadora Vivanco Cobos Vicosa Cía. Ltda., de la ciudad de Loja, año 2011

Abstract

Abstract: The international regulation for financial information (NIIF) Attributed an important aspect into the activity of the social economic and companies finance, since its final objective is to generate quality information for its principal users, share-holders, investors, suppliers, customers and the public in general based on the integrity and comparison of the financial information. The present work of qualification, focuses on the auditing of the state of the finance elaborated under the regulation of the international rule for financial information for Pymes in the commercial company of VIVANCO COBO VICOSA COMPANY LIMITED, has the aim to verify the transparency and the correct application of the current regulation, applicable to such entity in the presentation of financial information. When executing the verification of the financial state elaborated under the international regulation for financial information for pymes in the commercial company of VIVANCO COBO VICOSA COMPANY LIMITED, determines if the NIIF is applied correctly analyzing the parameters of each section through the application of flow-chart, narrative, analytical certificate and summarized for later issuance of a report which will contain the conclusion and recommendation of the independent auditors.