La auditoría externa y su influencia en la gestión empresarial, de las medianas y grandes empresas de la Provincia del Guayas, en el Ecuador, en los períodos del 2016 al 2018.

Abstract

Abstract: The purpose of this investigation is to analyse the influence of external audit on the business management of companies in the province of Guayas, Ecuador, in the period 2016 to 2018, considering it relevant to carry out the same, in order to analyze the effects of that influence. The research is descriptive, with a quantitative approach, being the technique of data collection the survey, structured with 16 questions under the approach of business management. Response validation was performed with The Likert scale and data collection using fieldwork. The study population is 31 companies, 26 located in the canton of Guayaquil, and 5 in Samborondón. Regarding its constitution, 26 are Anonymous Company, 4 of Limited Liability, and 1 branch abroad. They were incorporated 20 years ago, and their main economic activity is agriculture (58%), followed by trade in general (19%). Of the total respondents, 41% consider the impact that ext ernal auditing has on each element of business management as exc ellent.