Análisis de la relación entre el tipo de opinión y cambio de auditor en las empresas de Ecuador, CIIU C, F,G del periodo 2010-2020

Abstract

Abstract: The general objective of this work is to determine the relationship that exists between the type of opinion issued in the audit report with the change of auditor of the companies Ecuador, the methodology used is the non-experimental cross-sectional design, the study population are 7 companies in the private non-financial sector that issue securities in the Stock Exchange and are required to submit audit reports to the Superintendence of Companies, Securities and Insurance. The results of the investigation revealed that the sector, size and province can influence the type of opinion, however the final decision is based in compliance with the accounting standards and principles applied in each company equally way it was determined that the type of opinion issued has a significant influence but is not determining factor for a company to decide to change auditors; In this sense, it manifests that the relationship between the type of opinion and auditor change may vary due to factors specific to each company but not by the size, sector or province where they are located.