Financial Audit As A Fundamental And Strategic Control Tool

Abstract

The purpose of any company that is intended to be audited is to carry out the audit in its "Financial Statements" (EF) with the purpose that the auditor of public faith confirms that the operations registered therein in those statements are in accordance with the accounting books and are reliable and perfectly verified; Therefore, this judgment for the accountant contemplates observation, investigation of the data provided by the entity, evaluation, studies the feasibility of risk, and legal aspects, as well as the variables of: market projections, contingencies, labor, tax , productive and commercial to evaluate future investment decisions. The work presents as a general objective to determine the importance of financial auditing as a fundamental and strategic control tool. An investigative method of analysis was applied, of bibliographic data review, qualitative type. It will be completed that the "Financial Audit" (AF) evaluates the accounting data related to the company that will be presented to the company so that management makes the best decision, this must be in accordance with the application of the "International Auditing Standards" ( NIA), since the advantages that the company has, give information on income and expenses, taxes, processing and internal control, making the accountant in his report the exceptions found.