Examen especial de auditoría integral al componente Cartera de Crédito de la Cooperativa de Ahorro y Crédito Maquita Cushun Ltda. de la ciudad de Ambato en el año 2013

Abstract

The comprehensive audit is a test based obtaining evidence in a given period evaluating the financial reporting, internal control, compliance and management, efficiently, in order to obtain reasonable criteria about an entity or component to be analyzed, allowing justify results that contribute to achieving goals and objectives. The research focuses on examining the implementation of the comprehensive audit aimed at assessing the missionary action - credit that is the source of income of the cooperative, this is shown in the process map which assesses aspects of high impact and issue criteria on evidence obtained during the audit. The review concludes with the assurance report, which guarantees the comprehensive assessment of the criteria the entity expresses an opinion on the fairness of the financial statements provided by the administration, which will allow them to make decisions to reduce the risks identified by audit and contribute to improving institutional management.