Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-10 en el Ecuador, periodos 2020-20

Abstract

Abstract: The adoption of external auditing in Ecuador is an important part of a company's financial management, as it allows for the detection of errors and fraud, improved efficiency, avoided penalties, and reduced costs. All of this is achieved through the analysis and implementation of external auditing. The different types of companies currently established in the country require external auditing provided by specialized professionals, as the auditors' opinions are the primary basis for decision-making. They contribute to the adoption of best practices and promote internal controls through the implementation of regulatory processes, thus enabling sound decision-making. Financial transparency generates greater profitability and competitiveness, allowing companies to optimize resources and obtain greater economic benefits. The current financial environment is constantly evolving, so it is necessary to comply with established regulatory requirements to avoid penalties and comply with applicable laws and regulations.