Importance of the audit for decision making in the productive sectors
Abstract
The objective of the research was to substantiate the importance of financial auditing in productive sectors through a bibliographic review and a case study. Regarding the methodology, they were field studies, descriptive, explanatory and bibliography, inductive-deductive, analytical-synthetic and historical-logical methods. From the results obtained from the application of the survey to the 17 industrial companies, the majority of those consulted stated that they made accounting records of all their economic transactions and a significant percentage believed that the companies stated that they had an excellent decision-making process. In conclusion, the findings as a result of the audit procedures applied by the auditor in the course of the examination of the financial statements are supported by the evidence obtained and, appropriately presented in the audit working papers; with the application of the recommendations issued in the audit report; will improve business financial information.
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References
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