La auditoría externa y su influencia en la gestión empresarial, de medianas y grandes empresas de la provincia El Oro, Sector 3, en Ecuador, período 2016 al 2018

Abstract

Abstract:The present degree work was developed with the objective of determining the incidence of the external audit in the business management of medium and large companies in the province of El Oro, sector 3, in Ecuador, in the periods from 2016 to 2018. The The research carried out was descriptive, aspects of business management and the contribution of the external audit were analyzed, the collection of information was made through a survey and the audit reports issued by independent firms, the population studied being 40 companies that are under the control of the Superintendency of Companies, Securities and Insurance. Concluding that business management requires the support of external auditing to improve its processes and give reliability to the users of the information presented to the entities involved in the operationalization of business activities.