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

Abstract

Abstract: The audit opinion reflects the reasonableness of the financial information and therefore the economic situation of an entity; For this reason, the interested parties expect that the auditors provide information taking advantage of the quality characteristics, since this will be a main axis to avoid future financial crises. The objective of the investigation was to determine the relationship between the type of opinion and the change of auditor after receiving a qualified opinion. The methodology applied was descriptive with a quantitative orientation, the audit reports were obtained from the SUPERCIAS website of the 7 companies in the Manufacturing Industries (C), Real Estate Activities (L) and Wholesale and Trade sectors. retail; repair of motor vehicles and motorcycles (G), from the period 2010 to 2020. As a result of the investigation, it was determined that no relationship can be established between the change of auditor and the opinion, since everything depends on the operation of each of the companies if they decide to change the type of auditor or continue with the same audit firm.