Caracterización de las firmas auditoras y auditores independientes de la provincia de Loja de Ecuador. Año 2019

Abstract

Abstract: The auditing firms and independent auditors of the province of Loja - Ecuador of the year 2019, were fundamental piece in companies forced to count on reviews in administrative, financial, countable, tributary management, with the purpose of demonstrating the fulfillment of the local and international regulations thanks to the transparency of the information towards the entities of control, partners, investors and other interested parties. The objective of this research was to characterize and know its growth, through a descriptive research, for which a survey of three blocks of questions was applied, obtaining quantitative information about the quality of service and internal control, the most relevant conclusions were that 53% of the audit firms and independent auditors have less than 5 years of operation in the province, most of the firms and independent auditors do not have an audit software, in addition the services that these companies provide make unrestricted use of norms and regulations established by international audit entities because they have a select group of highly competitive professionals who achieved success and an important qualification in their sector.