Análisis de la relación entre el tipo de opinión y cambio de auditor en las empresas de Ecuador, CIIU: A, C, I. Período 2010- 2020

Abstract

Abstract: The objective of this degree work was to determine the relationship that exists between the type of opinion issued in the audit report with the change of auditor in companies of Ecuador, the companies required to submit audit reports to the Superintendence of Companies, Securities and Insurance (SCVS) of the ISIC A, C, I period 2010- 2020 whose information. The methodology used was non-experimental and transversal due to that the information was taken as it appears on the SCVS website, as well as It was descriptive in nature since it sought to characterize the study variables. Finally I know has concluded based on the results obtained that the relationship between the quality of the audit and The change of auditor shows that if a qualified opinion is issued and the circumstances that caused it have not changed, the customer is likely to expect a similar opinion in the next fiscal year and in this way the auditing firm is not changed.