Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A01-06 en el Ecuador, periodos 2020-2023

Abstract

Abstract: In light of recent economic challenges and regulatory changes, the aim was to understand how external auditing affects corporate financial performance. Therefore, this research aims to analyze the adoption of external auditing and its relationship with the profitability of companies and Simplified Joint Stock Companies (SAS) in Sector A, subsector A01 A06 in Ecuador, during the period 2020 2023. The study methodology was developed using a descriptive approach, with a non-experimental, cross-sectional design, using a database from the Superintendency of Companies for analysis. The results show that companies that apply external auditing and comply with current regulations have greater clarity and consistency in their financial statements, as well as better profitability indicators (ROA, ROE, ROS). However, some deficiencies were detected in the presentation of audited reports, which affect the transparency of the process. In conclusion, it is confirmed that external auditing has a positive impact on profitability, provided there is good regulatory compliance. It is recommended to strengthen the audit culture, establish minimum quality standards, and promote productive diversification in the sector.