Relación entre la analítica de datos y la eficiencia de la auditoría externa en las pequeñas y medianas empresas comerciales de la provincia del Guayas, período, 2025.

Abstract

This study aimed to analyze the relationship between data analytics and external audit effectiveness in commercial SMEs within Guayas Province in 2025. The research utilized a quantitative method featuring a non-experimental, cross-sectional design, employing a structured questionnaire for data gathering. Out of the 356 companies surveyed, 207 indicated they had external audits during the analyzed period, establishing the variables. Findings indicated an optimistic view on utilizing data analytics tools for managing accounting and financial data, identifying unusual transactions and risks, shortening review times, expanding analyzed transaction coverage, and reinforcing evidence for audit conclusions. Spearman’s rho coefficient showed a moderate positive correlation of 0.551 (p < 0.001), revealing a statistically significant association between the variables. The findings establish a link between intensive data analysis and improved external audit efficiency, although this relationship does not imply causality, and its application varies across different stages of the audit process.