Examen de auditoría integral a la Empresa Pública Municipal Mancomunada de Aseo Integral de los cantones de Patate y Pelileo, Provincia Tungurahua. Año 2013

Abstract

Based on the theoretical framework of the audit and its main phases, which leads us to make a professional and systematic review focused on reviewing whether the figures contained in the financial statements present fairly the financial position of the company, if the internal control structure function properly, if the objectives were achieved by optimizing resources and whether the different activities developed in the framework of the laws that govern it; special consideration of comprehensive audit of Public Enterprise Municipal Comprehensive joint Cloakroom cantons Patate and Pelileo performed. The primary objective of this work is to contribute to the company through the generated recommendations to improve their administrative and financial activities aimed at achieving its objectives and attached to the existing legislation.