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

Abstract

Abstract: The audit report is made up of the analysis carried out by the auditor through examinations of the financial statements of a company, through his professional opinion it must be qualified by the control entity, be it the Superintendency of Company and Securities or the Superintendency of Popular and Solidarity Economy, considering the International Auditing Standards. An audit report is useful for the company at the executive or managerial level that allows making the right decisions in the direction and administration of the company, guaranteeing good administrative and fiscal management. The purpose of this titling work is to determine the relationship that exists between the type of opinion issued in the audit report with the change of auditor in companies in Ecuador in the year 2010 - 2020. This study was based on a sample of seven companies registered in the Superintendency of Companies, Securities and Insurance, obtaining data was taken from the information portal in order to raise the matrix with the relevant data that will be subject to additional study to consider the methodology. used by four auditing firms with great experience in Ecuador.