La auditoría financiera: su importancia en las pequeñas y medianas empresas

Abstract

Small and medium-size companies, by disposition of the Superintendency of Companies of Ecuador, as of January 1, 2012, must apply the International Financial Reporting Standards for Small and Medium-Sized Enterprises (IFRS for SMEs); these standards seek to generate transparent and reliable financial information for both external and internal clients; for which audited information is required to certify it. The research aims to review the main theoretical references of the audit that allows readers to determine its importance in SMEs, in this sense it can be concluded that the audit allows evaluating internal control, determine weaknesses and detect strengths to prevent fraud and correct accounting errors such as duplication of entries, misallocation of accounts, omission of entries, registration of incorrect values, among others. Keywords: Financial audit, financial information, internal control, SMEs. URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/656