Caracterización de las firmas auditoras y auditores independientes de la provincia de Pichincha, sector 3 del Ecuador. Año 2019

Abstract

Abstract:The objective of this research was to characterize the Auditing firms and independent auditors of the province of Pichincha, sector 3 of Ecuador. Year 2019. The study began with the analysis of the historical background of the Audit firms and independent auditors, as well as their purpose, characteristics, organizational structure, and main services they offer. The information was collected through the survey made up of three blocks, in which general information, the quality of the service and internal growth were collected. The quantitative approach was used as a methodology, of a descriptive type and with a non-experimental, transactional design. Finally, the data was analyzed using descriptive statistics, identifying that the Auditing firms and independent auditors predominantly offer financial services in 93%, followed by administrative and tax services with an equal representation of 67% in both cases. More than 70% of Audit firms and independent auditors strive to improve their technological culture, accessibility, communication, and internal and external relations.