Auditoría a los estados financieros elaborados bajo la NIFF para Pymes, en la empresa Comavisur Cía. Ltda. de la ciudad de Loja. Año 2012

Abstract

Abstract: he International Procedure of Financial Information (NIIF) allow the access to better resources for the financing of the operations of the company, to realize processes and uniform systems and to determine the transparency, integrity, comparability and reliability of the financial information in order which it is useful for the capture of decisions of the shareholders. The present investigation, Comavisur Cía. Ltda., is focused on the audit on the financial statements elaborated under the NIIF for SMEs in the company. Ltda., it has as aim check the correct application of the current dispositions established by the Advice of International Procedure of Accounting (IASB), since these are of obligatory character, since the same ones constitute a fundamental tool that will allow him the company to take decisions more succeeded as for his financial, operational, administrative activities and of investment. On having realized the financial audit it will decide if the company applied in a correct way every Section that the NIIF contains for SMEs, by means of papers of work as: questionnaires, inquests, narrative bonds and analytics, in order issues a report the same one that will contain the obtained results, conclusions and recommendations.