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

Abstract

Abstract: The audit in a company is essential, it helps prevent and detect risks, at the same time that provide guidelines for decision making. In this sense, the objective of the This research was 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. HE developed under a quantitative descriptive approach, with financial information of 7 companies that comprise ISIC C, G and Q. This information was collected from the web portal of the Superintendency of Companies, Securities and Insurance, period 2010-2020. Among the main results it was observed that the industrial and services sector made up the most of the companies investigated, most of the companies were large, the same which were mostly audited by Deloitte and PwC. Concluding, that there is a relationship between the type of opinion and the change of auditor, since after receiving a report with caveats, the company changed its auditor and after that, received a clean report.