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

Abstract

Abstract: This research analyzes the relationship between the type of opinion and auditor change in the companies of Ecuador, CIUU: A, G, J. period 2010 2020. The objective is to demonstrate whether the change of auditor is related to the type of opinion issued in the audit report. For its development, the non-experimental cross-sectional design methodology was used. with a population of private non-financial sector companies that issue securities in the Quito Stock Exchange. In addition, the documentary research technique was applied, which allowed collecting information and processing it through Excel matrices using Descriptive statistics. The analyzes have confirmed that the companies studied in their Most do not change auditing firm after obtaining the audit report; however, one small part of the analyzed sample does change auditors after receiving an opinion with caveats. At the same time, it was possible to identify that the change of audit firm is not subject to the quality of the external auditor's service.