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

Abstract

Abstract: The objective of this curricular integration work was to determine the relationship that exists between the type of opinion issued in the audit reports with the change of auditor in Ecuadorian companies. For this purpose, audit reports from seven companies, these reports were downloaded from the website of the Superintendency of Companies, Securities and Insurance, these companies belong to the economic sector C, G, and P, the information was taken from 2010 to 2020, during this period analyzed the opinions issued by the firms EY, PwC, KPMG, Deloitte and the auditors independent; The methodology used was a non-experimental cross-sectional design. Therefore, the audit reports were not manipulated because they were downloaded from the SCVS website, was also descriptive since in this way it was possible to characterize the variables used for this work. Finally, according to the results obtained, it was evident that there is no relationship between the type of opinion reflected in the audit reports and the change of auditor.