Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector F y subsector F41-01 en el Ecuador, periodos 2020 - 2023

Abstract

Abstract: The external audit is a useful tool that will allow identifying possible shortcomings within the business sector, in this context, this research has been carried out whose main objective is to know how the adoption of external auditing influences companies in the construction sector; through the analysis of the following financial indicators: return on assets (ROA), return on equity (ROE) and return on sales (ROS). A non-experimental descriptive research will be carried out, compiling and analyzing the information obtained from the web portal of the Superintendence of Companies, Securities and Insurance for the period 2020-2023. In addition, a characterization of the companies subject to study where companies that implemented external audits and those that did not were identified, together with characteristics such as the type of company, age of the company, size, city of location, this will allow identifying similarities between the companies in order to facilitate the comparison and interpretation of results. This allows us to determine if the audit contributes to improving the financial profitability of companies, as a fundamental process to identify possible shortcomings that would be affecting their environment. Delivering relevant information for strategic and managerial decision-making that favors performance and optimizes your business level.