Aplicación del manual de auditoría financiera del OBCE en microempresas del cantón Otavalo, en el marco de las prácticas preprofesionales de la carrera de Contabilidad y Auditoría

Abstract

Abstract

This research was developed in micro-enterprises in the Otavalo canton, where students from the Accounting and Auditing career of the University of Otavalo participated in the pre-professional internship phase accompanied by the tutor teacher. The objective was to apply the financial audit manual of the Observatory of Business Sciences (OBCE), and to examine the financial statements of the Daniel's Cafetería and the ORTHO - ESTETIC dental office, with the purpose of determining the efficiency and effectiveness of the administration and establishing the causes of its stagnation. The methodology used was experimental research with a descriptive and explanatory scope, it sought to detect errors in management, the information was collected through direct observation and document review. As a result, shortcomings were detected in the administrative and financial management processes that could be corrected. It is concluded that the theoretical foundations in auditing are very important, since they provide knowledge and improvement tools applicable in practice, and respond to the needs for improvement of administrative processes.