Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector G, subsector G45-06 en el Ecuador, períodos 2020-2023.

Abstract

Abstract:This study analyzes the relationship between the adoption of external auditing and the financial profitability of companies and Simplified Joint Stock Companies (SAS) in the G sector, subsector G45-06 in Ecuador, during the period 2020-2023. The corporate structure was characterized, the types of opinion issued in the audit reports were evaluated, and profitability indicators such as ROA, ROE and ROS were analyzed. The results show that most of the companies are concentrated in Guayaquil and Quito, and that a high percentage comply with current regulations on external auditing, receiving unqualified opinions. It was also found that the audited companies show better financial performance compared to those that do not comply with this obligation. These findings demonstrate that external auditing not only reinforces accounting transparency, but also has a positive correlation with corporate profitability, which positions it as a key tool for the sustainable growth of the sector.