Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-09 en el Ecuador, periodos 2020-2023.

Abstract

Abstract: The research aimed to analyze the adoption of external audits and the profitability of companies and simplified joint-stock companies (SAS) in sector A, subsector A01-09 in Ecuador during the periods 2020-2023. Using a quantitative and descriptive approach, the types of opinions issued in audit reports and their association with the financial indicators ROA, ROE, and ROSS were evaluated. The results obtained reveal that audited companies are showing stable and favorable performance, especially after the pandemic, as they achieved an ROA of 5.9%, ROE of 14.7%, and ROS of 2.7% in 2023, compared to 0.5%, 3.2%, and 0.4%, respectively, for unaudited companies. It was also evident that external auditing contributes to better financial management, provides greater transparency, and provides access to financing, thus strengthening corporate competitiveness. It was concluded that there is a positive relationship between the adoption of external auditing and profitability. It is also recommended that its implementation be encouraged through incentives and regulatory reforms.