Financial audit and its effect on the financial statements of the company Transportes Maenfer S.R.L., Chimbote-2021; [Auditoria financeira e sua incidência nas demonstrações financeiras da empresa Transportes Maenfer S.R.L., Chimbote2021]

Escurra V.E.B.; Oliva A.E.M.; Tafur J.B.V. · Sapienza (2022) · DOI: 10.51798/sijis.v3i1.198

Resumen

The general objective of this investigation was to “determine the effect of the financial audit on the financial statements of the company Transportes Maenfer S.R.L., Chimbote-2021”. Likewise, this research is of an applied type, with a descriptive-correlational research scope and a non-experimental research design. The sample consisted of four (04) workers from the accounting area, in addition to the financial statements of the company: statement of financial position and statement of comprehensive income. As techniques the survey and documentary analysis were used. Regarding the results, these were obtained through a Kendall's Tau-b statistical analysis, which gave us the p value (0.005) and the degree of correlation (p = 0.800). Finally, it was determined that the financial audit has a very significant effect on the financial statements of the company Transportes Maenfer SRL, Chimbote-2021, since the p value (0.005) is less than the significance level of 5% and the degree of correlation (p = 0.800) indicates that this is very significant.

Instituciones: Universidad César Vallejo