Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector G, subsector G45 05 en el Ecuador, periodo 2020 2023

Abstract

Abstract:The development of this research paper responds to the need to analyze the relationship between compliance with external audit processes and the profitability of companies and simplified joint-stock companies in Ecuador during the period 2020-2023. To this end, a quantitative approach was established aimed at comparing the following financial indicators: return on assets (ROA), return on equity (ROE), and return on sales (ROS), using a sample of 44 companies. The main characteristics of the companies analyzed were identified, along with the type of opinion issued by an independent auditor, and the regulatory impact of Resolution No. SVCS-INC-DNCDN 2021-0012 on the external audit process. The results of the study indicate that companies subject to external audit tend to present greater clarity in their financial statement reports and decision-making criteria; however, this is not always interpreted as greater economic performance. The evaluation also presents limitations due to the lack of data availability. This analysis delves deeper into the contribution of valid grounds for examining accounting and supervisory practices in private-sector entities.