Auditoría financiera a la implementación de la Norma Internacional de Información Financiera para las Pequeñas y Medianas Empresas, en la empresa Asfaltos del Sur Cía. Ltda. de la ciudad de Loja, año 2012

Abstract

Abstract: In recent years we have been involved of the international guidelines for the application of International Financial Reporting Standards, which rules the accounting treatment of diverse transactions and that can be applied to different types of activity. These rules are aimed to provide standards for the elaboration and presentation of financial statements with clear, factual and comparable information. The objective of this research is to conduct a financial audit to the implementation of IFRS for SMEs in the company Asfaltos del Sur Cía. Ltda. it is also to authenticate its proper application pursing the various parameters that the regulations require and demand. We after perform a review on the audit report have stated our professional opinion upon the development and presentation of financial statements, by doing so in the itinerary of recommendations is incorporated different suggestions and the time that the company must accomplish it in order to fulfill a proper management and complete adoption of the regulations.