Auditoría financiera y su efecto en los estados financieros de la empresa Transportes Maenfer S.R.L., Chimbote-2021

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.