Caracterización de las firmas auditoras y auditores independientes de la provincia del Azuay Ecuador año 2021

Abstract

Abstract: The objective of the study was to characterize the auditing firms and independent auditors in the province of Azuay to determine the changes that auditing services have undergone in response to various problems and regulations in the country, both in the technological, political and tax areas. The research was descriptive and with a non experimental type transactional design. The data was collected through the survey technique applied to 30 auditing firms and independent auditors, identifying their characteristics, the services they provide and their internal growth. The results of the applied instrument showed that the recurring services provided by the auditing firms are financial audits, in addition to consulting, training and management. With this diversification of services, it became evident that clients were satisfied with the responsiveness, professional skills and services offered by auditors.