“Efecto de la notificacion del informe obligatorio de auditoría externa (versión 04), solicitado por la superintendencia de compañias, en las firmas de auditoría en la ciudad de quito en el año 2017”.

Abstract

The present research has an objective to evaluate the effects and changes in the procedures that the Audit Firms had to apply for compliance with the new External Audit Report to be presented, that is a mandatory requirement by the Superintendence of Companies, Securities and Insurance. For the presentation is necessary to know what are the procedures that the audit firms implemented in order to collect the information of the company, which will be needed to perform the audit report and that would be presented to the Superintendence of Securities and Insurance Companies. For this purpose, a representative sample of the existing 2 Docente Universidad Politécnica Salesiana – Sede Quito. Correo: jtamayo@ups.edu.ec. VIII audit firms was taken in the Quito’s city, finding approximately 360 Audit Firms registered, in order to collect necessary information about the subject that will allow to clear all the doubts generated about how the audit firms collected information of the companies to comply with the request to complete the audit report on the virtual platform of the regulator.