Propuesta metodológica para aplicar la NIA 501: evidencia de auditoría - consideraciones específicas para determinadas áreas – en hoteles de la ciudad de Machala.

Abstract

The hotel sector as a pillar of relevant importance for the dynamism of the Ecuadorian economy is without a doubt a sector susceptible to evaluations and studies to contribute to its continuous improvement. This is why it was chosen to propose the present methodological proposal, which is aimed so that everyone in charge of the control and/or management of inventories in the two and three star hotel sector can have access to it, as a powerful tool for control and monitoring to achieve efficiency and effectiveness in the management inherent to the position in order to mitigate the greatest amount of economic risks both due to the imbalance of stocks and the loss of values in monetary units. Three fully differentiated chapters were developed, in the first, among other key elements, the scope was defined as the two and three-star hotel sector of the Puerto Bolívar and La Providencia parishes of the city of Machala. In the second chapter, a deep theoretical framework was addressed that allowed the development of the methodological proposal in chapter three. Finally, key conclusions and recommendations are presented, which strengthen and enrich this study.