Auditoría Financiera para Pymes a la Empresa de servicios ENOVATRAINING CÍA. LTDA de la ciudad de Loja, correspondiente al período económico 2013.

Abstract

The current work includes the implementation of the financial audit for SMEs to the Enterprise Services Enovatraining, from the city of Loja, 2013 economic period. The audit was realized to the financial statements of the company "Enovatraining", for which the audit divided into three stages was developed: Planning, implementation and communication of results. The rules used for this work are the following: International Standards on Auditing (ISA), Generally Accepted Auditing Standards (GAAS), and International Standards of Information for SMEs (IFRS). As results were obtained findings audit into banks account and other accounts receivable. This work demonstrates the importance of the audit in SMEs found finds that it are significant weaknesses for the good both economic and financial operation of the company Enovatraining.

Keywords: financial audit, SMEs, audit planning, execution, communication of results, ISA, IFRS, GAAS