Análisis de la relación entre el tipo de opinión y cambio de auditor en las empresas de Ecuador, CIIU: C, G, H. Periodo 2010-2020

Abstract

Abstract: The present investigation was carried out with the objective of analyzing the relationship between the type of opinion and change of auditor in companies in Ecuador, CIIU: C, G, H. Period 2010-2020. It was based on a descriptive cross-sectional experimental design. The study population was made up of 7 large and medium-sized companies from the provinces of Guayas and Pichincha. In this investigation, the documentary investigation technique was used, compiling audit reports available on the website of the Superintendence of Companies, Securities and Insurance. It was concluded that there is a close relationship between the type of opinion in the audit reports and the change of auditor in the companies studied. The presence of caveats can lead to the search for a new audit firm to improve quality and address weaknesses in financial economic management. Most of the industrial and commercial companies acquired a clean opinion, although there were cases with qualifications, underlining the importance of a detailed audit and a competent auditing firm to comply with financial regulations.