Factores que inciden en el proceso de contratación de los servicios de auditoría en las PYMES de la cuidad de Loja Ecuador, año 2022

Abstract

Abstract: This research project is focused on the study and analysis of factors that affect the audit contracting process for those companies that are They are obliged to hire an audit. The purpose of the research was to describe the most significant factors that have the greatest influence on the decision to hire an audit in small and medium-sized companies, as well as as well as determine the aspects that validate audit firms to hire their services and determine the costs and satisfaction of managers with the service received. How research methodology was applied to a survey of 74 small and medium-sized companies in the City of Loja, obliged to hire an audit, of the results obtained It was obtained that the most outstanding factors are: the added value that the audit brings to the company with respect to trust, the favorable relationship with credit institutions, the experience of audit professionals to issue a quality audit report, the price, which indicate the crucial role auditing plays.