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This paper addresses the fundamental issues of the work of financial auditing, its emergence and evolution in the world and in Cuba, its types and main rules of execution. The advantages it provides as it gives information on the financial situation in an entity, benefits the internal control processes and locates possible errors in the financial statements in order to take corrective measures, hence the importance of executing this type of audits in entities that provide benefits to society as is the Centro de Elaboración del Municipio de Manicaragua that has not received audits of this type…mehr

Produktbeschreibung
This paper addresses the fundamental issues of the work of financial auditing, its emergence and evolution in the world and in Cuba, its types and main rules of execution. The advantages it provides as it gives information on the financial situation in an entity, benefits the internal control processes and locates possible errors in the financial statements in order to take corrective measures, hence the importance of executing this type of audits in entities that provide benefits to society as is the Centro de Elaboración del Municipio de Manicaragua that has not received audits of this type and that presents an unfavorable financial situation due to the shortage of raw materials and materials to fulfill its social purpose, thus contributing to identify the risks that affect internal control and to create strategies to adequately plan the use and destination of material and financial resources.
Autorenporträt
Lic. Liudmila Valdés Acosta: Professora de Auditoria na Universidade Central "Marta Abreu" de Las Villas (UCLV), Auditora Chefe de Grupo da Controladoria Provincial de Villa Clara.Dr. C Berto Nazco Franquis: Professor Consultor de Contabilidade e Auditoria na UCLV.MSc. Lesyán Sánchez Beritán: Professor Auxiliar de Contabilidade-Auditoria da UCLV.