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

Abstract

Abstract: The provision of audit services creates a link between the client and the auditor, which could reduce their independence, when issuing their opinion on the reliability of the organization's financial information and its representativeness; Given this situation, the investigation has been developed whose objective has been "Analyze the relationship between the type of opinion and change of auditor in companies in Ecuador, CIIU F, G, I for the period 2010-2020"; It was formal, mixed, non-experimental, cross-sectional, analytical and descriptive, covering seven companies from the private non-financial sector, which have issued securities on the Stock Market, being obliged to submit audit reports in consecutive years. The results show that qualified opinions were issued only on two occasions in the period studied, and that in these cases there was no change of auditor, so the correlation between the change of auditor is very weak, at the level of activity, size, province and in general.