Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector F y subsector F41-03 en el Ecuador, periodos 2020-2023

Abstract

Abstract: Analysis focuses on a specific interaction between external audit and effectiveness in subsection F41-03 of F41 Construction in Ecuador for the years 2020 to 2023. With a deliberate descriptive-correlational design, 28 companies were studied according to their age, type of legal entity and economic activity. It was found that 86.21% of those that were audited used and produced true accounting and auditing, which attests to the absence of great concern in delimited and socialized controls. Likewise, those that received a clean audit opinion had much better results in their financial accounts, with a ROA of 8.5% and an ROE of 12.3%. The remaining companies that had qualifications or were not audited had values well below these. These results indicate that the external audit allows the control of the operation of an organization to satisfy all the established requirements, and at the same time, promotes the economic health and competitiveness of the business.