Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-15 en el Ecuador, periodos 2020-2023.

Abstract

Abstract: This study analyzes the adoption of external audits and its relationship with the profitability of companies in the A01-15 sector in Ecuador during the period 2020-2023. A non-experimental, descriptive, and inferential design with a cross-sectional approach was used. Secondary data provided by SUPERCIAS were used to characterize the companies, determine the types of opinions expressed in audit reports, and evaluate profitability indicators (ROA, ROE, and ROS). The results indicated that medium- and large-sized companies with a mature profile predominate, with 62%-70% of unqualified opinions, reflecting financial transparency. However, audited companies were less profitable than unaudited companies, suggesting that external audits are mostly used to correct financial imbalances. This study provides relevant evidence for understanding the impact of external audits on business management and guides improving their implementation as a preventive tool.