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Examen especial de las cuentas de activo de la empresa Texasflowers S.A., provincia de Cotopaxi, cantón Latacunga, periodo del 01 de enero al 31 de diciembre del 2009.

Abstract:

The objective of this research`s project was, apply a Especial test of accounts about active Enterprise TEXAS FLOWERS S.A, the same that allowed to determinate the rate of reasonability of the accounts ,for take the correct administration decisions and facilitating the supervision of the lack to control and managing of the many and different accounts, the methods that were applied to the recompilation of the documents and the information were the survey, the direct observation and the methodology of the auditory by means of we get significative outcomes; atduing positive and negative aspects inside the enterprise. The especial test made of accounts about active constitute an instrument of support to the company in the efficient and clear hauding of the enterprise`s activities, under this circumstance’s it conduce that there`s not an adequate handing and control of the documents and different accounts this happen cause of the lack of the function`s manual, besides is necessary to toast a personal prepare for adequate performance of function these institute, because this was created to the managing of other people`s resources. For making that Especial test Auditor ship we collected and analyzed the information of support document which served to verify the procedures applied in the accounting and the administrative, financial processes giving progress and organized improvement of the entity.