Auditoría financiera a la Empresa Aguirre y Celi Activentas Cía. Ltda., período: del 01 de enero al 31 de diciembre de 2015

Abstract

The current integrating project is aimed at the financial audit of the company Aguirre y Celi Activentas CA. Ltda. period: from January 1st to December 31th, 2015 and is structured in four chapters. In the first place, in the chapter I describes the background of the company Aguirre y Celi Activentas CA. Ltda. your general knowledge. Then, in chapter II, the theoretical basis for the application of the financial audit specifically for the company to be reviewed is Aguirre y Celi Activentas CA. Ltda. In accordance with the NIA. Next, in chapter III we proceed to the practical case of the financial audit, which includes the work order to start the audit, then the planning, execution and communication of the results obtained through the final audit report which is the final product of it. Finally, chapter IV presents the respective conclusions, recommendations and the annexes that support the development of each stage of the audit (planning, execution and final report).