Análisis de materialidad en los estados financieros de las empresas manufactureras que cotizan en bolsa de valores en Ecuador, periodo 2019 - 2020

Abstract

Abstract: The materiality analysis of the financial statements is a relevant aspect and is determined based on the auditor's own judgment where possible material errors within the financial data were pointed out. The objective of this research was based on analyzing the material financial positions of manufacturing companies listed on the stock exchange in Ecuador during the 2019-2020 periods. The work was descriptive with a quantitative and comparative approach, the population was made up of 11 manufacturing companies listed on the stock exchange in Ecuador, as a collection technique the SUPERCIAS database was used. The results obtained showed that the percentage of allocation for the calculation of materiality will depend on the judgment of the auditor. However, according to the assessment of the information takers, the profit before taxes was taken and, in the cases, where there was a loss for the year, the total assets were used to calculate the materiality.