La hipótesis de negocio en marcha en tiempos de COVID - 19, en las empresas de la provincia de Loja que presentan informe de auditoría, año 2020

Abstract

Abstract: The purpose of this investigative work was to analyze the impact of covid-19 on the ongoing business hypothesis from the companies in the province of Loja that are obligated to report auditory reports in the year 2020. The methodology used was descriptive type with a quantitative approach, a database was prepared with information from the financial statement and auditory reports that can be found at the Superintendency of Securities and Insurance Companies website. The study population is conformed by 115 companies, in which the financial indicators were applied, as well as Altman s Z and the auditor s opinion. The results show that most of the companies have a high probability of going out of business caused by covid-19 causing a low demand of services and goods that creates a lack of liquidity, loss in assets values and a high debt level, on the other hand, the companies considered as strategic sectors present a low probability of going out of business, unlike the auditor that expressed that most of companies did not show material uncertainty.