Adopción de auditoría externa y rentabilidad de las empresas y sociedades por acciones simplificadas, sector A, subsector A 01-17 en el Ecuador, periodos 2020-2023.

Abstract

Abstract: The main purpose of this research is to analyze the relationship betweem external auditing and the profitability of companies in Ecuador, whit a focus on Simplified Joint Stock Companies and other corporate structures within sector A01-17, during the period 2020-2023.The general objective is to determine whether external auditing has an impacto in the financial performance of these organizations. A quantitative, descriptive methodology is applied, with a non-experimental, cross-sectional design, using official secondary sources from the Superintendence of Companies. The assigned database includes mostly Anonymous Companies (S.A.), with only one SAS, which leads the analysis to focus primarily on S.A. entities. The results show that audited companies present better financial indicators, suggesting a positive relationship between external auditing and economic performance. It is concluded that external auditing strengthens accounting management and improves profitability, thereby fulfilling the proposed objective. It is recommended to promote external auditing, especially in SAS, to enhance their performance and financial transparency.