Auditoría financiera a la empresa Disensa Gimaga del Cantón Calvas, provincia de Loja, del 01 de enero al 31 de diciembre de 2013.

Abstract

This work qualification referred to financial audit company Disensa Gimaga Calvas Canton province of Loja, from January 1 to December 31, 2013; is aimed at ensuring the reliability and integrity of financial information, by applying techniques, testing and auditing processes operations that support the economic events of the reporting period; on the other hand the implementation of the different phases of the audit allowed to have a reasonable assurance that transactions are made every day in the company, and the degree of compliance with legal and accounting financial provisions, verifying the level of trust and risk existing in each of the audited areas, making financial information company Disensa Gimaga, is truthful, reliable and agree to Generally Accepted Accounting Principles, issuing a qualified opinion containing the same recommendations to improve control financial accounting of the company.