Contabilidad y Auditoría

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Author: search.filters.author.Sánchez Núñez, Graciela AndreinaSubject: search.filters.subject.AUDITORÍA AMBIENTAL

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    La auditoría ambiental y la rentabilidad social en las PYMES del sector maderero de la provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-10) Sánchez Núñez, Graciela Andreina; DT - Moscoso Córdova, Jeanette Lorena
    The environmental audit is established to the lack of an adequate internal control does not allow to protect and adequately safeguard the resources with which they dispose as well as obstructs the correct fulfillment of the goals and objectives. Environmental control through auditing is an evaluation tool for environmental management, while social profitability refers to the benefits that a company can obtain from a project or investment of a company, thus, the problem of poor management of environmental and economic taxes in which the study focuses on the use of the methodology with a mixed qualitative-quantitative approach carried out with a bibliographical and experimental field research whose results are tabulated and represented by statistical charts to verify the hypothesis that was raised in this research topic environmental auditing and social profitability in SMEs, it is therefore concluded that the procedures applicable to the contribution of environmental auditing as an evaluation measure in SMEs in the timber sector in the province of Tungurahua, will be responsible for issuing a crit in the event of technical, legal or economic non-compliance, through the application of an environmental audit to determine the socially responsible results in which it may have a focus on its usefulness and net investment. In addition, a suitable result is achieved and to be improved and not likely to have glosses for non-compliance with the environmental standards that currently are typified in the municipal executive decrees and ordinance of the sector in which tend to obtain environmental licenses.