La auditoría como práctica sana y su incidencia en los resultados financieros de las empresas no obligadas a presentar informes de auditoría de la ciudad de Santa Elena.

Abstract

The general objective of this study is to determine the incidence of the execution of audits as a sound practice in the financial results of companies not required to submit audit reports in the city of Santa Elena. The research approach is mixed, under the modality of field and bibliographic research; where field research is used to apply the interviews and survey to the selected sample of companies under study; while the bibliographic modality helped in the collection of theoretical information regarding the research variables. The type of research is descriptive, applying an interview to 6 different companies, and a survey to the total sample of 278 companies out of a population of 1005 companies that are not required to submit an audit report. After the application of the research instruments, it was found that 81.5% of the companies in the sample taken from the population under study have contracted auditing services as a sound practice. And, 18.5% have not contracted auditing services as a sound practice. In addition, 93.5% (260) of the respondents indicated that they strongly agree that contracting audit services improves the reliability and credibility of the company's financial results. The remaining 6.5% (18) disagreed strongly with this aspect. Finally, it is concluded that there is statistically significant evidence that auditing, as a sound practice, has improved the financial results of companies in St. Helena that are not required to contract auditing services. Therefore, the decision to hire auditing is positively associated with improved reliability and credibility of financial results in a company.