Caracterización de las firmas auditoras y auditores independientes de la Provincia del Guayas Sector 2, del Ecuador. Año 2019.

Abstract

Abstract:Auditing firms and independent auditors specialize in conducting administrative, financial, tax audits, etc., carry out audits to ensure transparency and compliance with current regulations and laws. In Ecuador during the last decade the demand for these services has increased. The objective of this qualification work was to evaluate the characterization of the independent auditing firms and auditors of the Guayas province, sector 2. 30 auditing firms and independent auditors were investigated, in addition a survey consisting of three blocks of questions was applied, obtaining quantitative information on the quality of services and internal control. Through the analysis of the results obtained, it was found that the highest concentration of auditing firms and independent auditors is in Guayas since this province has an advanced industrial system. Each auditing firm or independent auditor investigated works autonomously, there is no one that belongs to the public sector, they are micro-enterprises that carry out their activities in strategic sectors. Keywords: audit firms, characterization, independent.