AUDITORÍA FINANCIERA Y ADMINISTRATIVA DE LA COOPERATIVA DE VIVIENDA “MARÍA DEL ROSARIO” UBICADA EN LA CIUDAD DE SANTO DOMINGO DE LOS TSÁCHILAS

Abstract

Every day the organizations establish as an imperative necessity the execution of an audit to have a reasonable assurance that the activities carried out within the organization have been carried out satisfactorily. As the main objective of the audit is to express an opinion on the financial statements, the audit of the Maria del Rosario Housing Cooperative will cover: 1) review of the income cycle, 2) evaluation of controls in the audited period, 3) ownership of the accounting policies used and the reasonableness of the accounting estimates made by management. The academic work will demonstrate that a financial and administrative audit not only involves evaluating the general presentation of the financial statements, but also involves carrying out analytical-substantive procedures to obtain audit evidence about the amounts and disclosures in the financial statements. At the end of the 2016 audited period as a result of the substantive procedures and detailed tests applied, it was determined that the administration has had an adequate information process, an improvement in its process of formulation and implementation of actions is suggested. The organization can take advantage of the analysis and diagnosis of the internal and external environment as a favorable advantage.