La auditoría externa y su influencia en la gestión empresarial, de medianas y grandes empresas de la provincia del Azuay por el período 2016 al 2018

Abstract

Abstract: An external audit process can be understood as an examination of the financial statements of a company executed by a qualified external professional, with the objective to get an opinion of the situation of the company, considering international financial reporting standards. The report would be useful for the company to make the right decisions, guaranteeing adequate business management for owners and shareholders. This information must be remitted to the government in order to avoid a tax loss. The purpose of the preparation of this degree work was to determine the incidence of the external audit in the business management of medium and large companies in the province of Azuay in the period from 2016 to 2018; This study was carried out based on a sample of 45 companies registered with the Superintendency of Companies, Securities and Insurance; To obtain the required data, a survey was carried out in which, with the use of variables from the administrative process. It was possible to conclude that the external audit is a positive influence for the strengthening of the business management of medium and large companies in the province of Azuay.