Examinando por Materia "Documento de reunión"

Seleccione resultados tecleando las primeras letras
Mostrando 1 - 1 de 1
  • Miniatura
    PublicaciónAcceso abierto
    Planeamiento de la auditoría financiera y los informes en las empresas comercializadoras de energía eléctrica del Estado - 2015
    (Universidad Privada Norbert Wiener, 2017-12-13) Castañeda Alarcón, José Luis; Bardales Pinedo, Otoniel; Meza Balvin, Sandra Jeannet
    The objective of the present investigation was to determine the relationship that exists between the planning of the financial audit and the audit reports in the companies that commercialize the electric power of the State; based on the survey of 25 public accounting professionals with specialty in auditing, in which the variables of study have been established in the planning of the financial audit, Independent Variable, and audit report, Dependent Variable. To achieve the objectives of the thesis, a study was carried out that corresponds to the type of applied research at the correlational level, with a transversal non-experimental design; for which purpose, the information was collected through the application of a questionnaire consisting of 54 questions, 27 related to the independent variable and 27 to the dependent variable, on the Likert scale, the results are presented graphically and textually. In this way the Spearman correlation was determined, resulting in the value of 0.72 and significant (Annex 6). Consequently, it has been determined that the planning is directly related to the audit reports in the State energy trading companies, with a risk level of 5% (0.05). As a result of the research carried out, we must conclude that the contribution of the thesis will serve as a basis to promote planning aimed at improving the results of the financial audit that will be reflected in the corresponding report