La auditoría externa y su influencia en la gestión empresarial, de medianas y grandes empresas de la provincia El Oro, sector 2, en Ecuador, periodo 2016 al 2018.

Abstract

Abstract:The present objective of the qualification work was to determine the impact of the external audit on the business management of medium and large companies in the El Oro province, sector 2, in Ecuador, period 2016 to 2018 , the research was qualitative -quantitative with a descriptive approach, the collection of information was made with a structured survey on the business management process to a sample of 40 medium to large companies that are under the control of the Superintendency of Companies, Securities and Insurance, of which the audit reports were also analyzed in order to verify the incidence and the contribution that the external audit provides to the company. From the analysis of the results, it is concluded that the external audit has a significant impact on the strengthening of the elements of business management of medium and large companies in the province of El Oro, because by implementing the suggestions made through the reports, the deviations in the development of activities and contribute to acting transparently.