Metodología para la aplicación de la NIA 520 procedimienos analíticos aplicado al sector de la pymes de transporte. Caso Univiast C.A.
This thesis was developed in order to design a model for evaluation and financial control specialist transport SMEs based on ISA 520 to improve its management, performance and profitability. Chapter 1 deals with the NIA, NAGA and especially on the ISA 520 is terms of this study, and the importance...
| Autor Principal: | Paspuel Enriquez, Mayra Gabriela |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2015
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/9816 |
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| Sumario: |
This thesis was developed in order to design a model for evaluation and financial control specialist transport SMEs based on ISA 520 to improve its management, performance and profitability.
Chapter 1 deals with the NIA, NAGA and especially on the ISA 520 is terms of this study, and the importance of financial information in making business decisions. As well as the coverage and scope with these Rules, the evolution of each and how they are linked, with reference to each guideline is to start another. In NAGA presents the guidelines to be followed in the implementation of professional audit work, both the auditor and the qualities of their work. The NIA show an overview of the information required in the auditor's work.
Chapter 2 begins detailing the evolution and importance of SMEs in Ecuador transport; an overview of the company is shown Univiast C.A. both in the administrative and the operational area, the results of the survey done to lift the relevant information to be used is also detailed.
Finally in Chapter 3, the proposed development of the model was applied in the company Univiast C.A., describing what will be in each of the levels that make up the model is made, is also detail the results given running the index calculation and mathematical formulas that are used. Also the procedures for applying the model, the results report indicated shortcomings in the company Univiast C.A. affecting its stability and will generate an uncertain future if changes are not defined. |
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