: Auditoría Integral de la Caja de Ahorro y Crédito de la Asociación de Profesores de la Universidad del Azuay, año 2014

Abstract

This research work focuses on a “Comprehensive review of audit of the credit union of the teachers association of the University of Azuay for the 2014 year”, by applying a comprehensive review of audit process, which involves a systematic set of procedures, that is, audit techniques, with the purpose of collecting enough and pertinent evidence of the reasonableness of its financial statements, assessment of internal control, compliance with rules and regulations of regulatory and management bodies that control the adequate use of a company´s resources, so as to issue an opinion about relevant institutional aspects. This opinion can be taken as an opportunity to improve the institution´s organization. The implementation of certain required actions is suggested in order to establish responsibilities which will further let the institution´s growth and improvement. Considering what has been stated above, the application of a comprehensive review of audit process is vital for the improvement of an institution, like the one we have referred to in this work or other similar organizations as well.