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

Abstract

Abstract: The relationship between the type of opinion and the change of auditor is a crucial issue in the field of accounting and auditing. In this context, the objective of this study is to determine the relationship between the type of opinion issued in the audit report and the change of auditor in companies in Ecuador. The methodology used is descriptive with a quantitative approach, it was based on a sample of companies in the private non-financial sector belonging to ISIC I, N, G of the period 2010- 2020 and for this, statistical techniques were used, with the purpose of describing variables and analyzing their incidence and interrelation at a given time. The results provide a deeper understanding of the factors that influence the change of auditor and the improvement of the quality of audit services. In addition, it facilitates informed decision making in the selection of an auditor and advocates the development of policies and regulations that encourage competence and excellence in the practice of auditing.