La auditoría financiera y los análisis de los estados financieros, en la empresa comercial Importaciones Loreto SAC, Iquitos, periodo – 2019

• Autores: Encinas Ramirez, Maria Rosa, Encinas Ramirez, Maria Angelica
• Formato: tesis de grado
• Fecha de Publicación: 2023
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/10590
• Enlace del recurso: https://hdl.handle.net/20.500.12737/10590
• Nivel de acceso: acceso abierto
• Materia: Auditoría financiera; Estados financieros; Empresas comerciales; https://purl.org/pe-repo/ocde/ford#5.02.04

It is pleasing to feel grateful, because the highest percentage in all our thesis we get a favorable opinion, that the financial audit is important to be applied in all companies, in order to develop the financial statements and their respective analysis of ratios, in this research work, "The financial audit and analysis of financial statements, in the commercial company, imports Loreto SAC, Iquitos, period 2019", this research is of Qualitative- Descriptive type, its study population was 30 people, stores and companies of purchases and sales of goods, which elaborate their financial statements and present to the entities of the state tax collectors. According to the SPSS system, we have a 67% of efficient, this ratio jumps positively because many respondents are in favor, that the financial audit should be applied in all companies that prepare their financial statements and their horizontal and vertical analysis, those who think 10% deficient, do not know how beneficial it will be for companies that apply this procedure to prepare their financial statements, both for the same companies and for the state, the state will benefit in the collection of taxes and companies in the exposure of their financial statements reasonably presented their financial situation. By applying this procedure in Peru, if all companies prepare their financial statements with the financial audit, plus their ratio analysis, we would be fulfilling the objectives of our thesis.