Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-11 en el Ecuador, periodos 2020-2023.

Abstract

Abstract: This research seeks to analyze the relationship between the profitability of companies in Sector A, Subsector A01-11 in Ecuador and the adoption of external auditing during the period 2020 to 2023. A quantitative, descriptive, and non-experimental approach was adopted. From the sample provided, the financial information of only 36 companies was analyzed using ROA, ROE, and ROSS indicators, making a comparison by year and by companies that complied with the regulations and those that did not. Among the findings, it was determined that companies that complied with the regulations have better profitability indices and most have obtained a clean bill of health. It was also established that most of the companies are located in the province of Pichicha, especially in the cities of Cayambe and Quito, and that their main economic activity is the agricultural sector. This research concludes that companies that have adopted external auditing are more reliable, have greater profitability, enable management to make strategic decisions, and have better financial performance.