La auditoría externa y su influencia en la gestión empresarial, de medianas y grandes empresas de la provincia de Pichincha en Ecuador, en los períodos del 2016 al 2018.

Abstract

Abstract: The external audit is a set of principles, rules and procedures aimed at obtaining evidence on the business financial statements, through this research it is intended to demonstrate the importance of the external audit in the business management of medium and large companies in Ecuador, use it as an instrument and a decisive tool to allow the development of your process and how the audited elements collaborate with the delivery of the required information. The companies that are under the control of the Superintendency of Companies are required to submit their external audit reports annually. Thus, 40 reports from the years 2016, 2017 and 2018 were analyzed and their opinions were classified within the scale of without qualifications, with qualifications, abstention of opinions and adverse opinion. The results obtained showed 85% unqualified opinions; 12.5% to qualified opinion and 2.5% to adverse opinion. In addition, by means of a survey to the managers, an analysis was carried out within their planning, organization, direction and control in order to qualify the contribution of the external audit in the management of their company.