Auditoría a los estados financieros elaborados bajo la Norma Internacional de Información Financiera para Pymes, en Ediloja Cía. Ltda., de la ciudad de Loja, año 2012

Abstract

This research is focused on the implementation of a audit of financial statements prepared under International Financial Reporting Standard for SMEs in the company Ediloja, for 2012. The purpose of this test is to determine the fairness with which they were prepared and presented the financial statements, can determine whether or not correctly applied the IFRS for SMEs following parameters pointing us each applicable sections. It explains clearly that the purpose of validation errors and reclassifications were necessary take to get to get the financial statements under IFRS for SMEs in 2012, maintained total lack of accounting policies factor significant to handle a higher level of control the performance of its services and products as also evidenced that there is no correct structural representation of the explanatory notes nor clarity on this for the correct understanding of stakeholders in the external information.