Análisis del efecto económico, generado por la pandemia COVID- 19 en las firmas de auditoría externa constituidas bajo la figura de compañías limitadas (Cía. Ltda.) calificadas por la superintendencia de compañías, valores y seguros, ubicadas en el Distrito Metropolitano de Quito, en el año 2020

Abstract

In the present study, an analysis and evaluation of the of economic effect level was carried out, generated by the COVID-19 pandemic in the external audit firms constituted under the figure of Limited Companies (Cia. Ltda.) qualified by the Superintendence of Companies, Trust and Insurance, located in the Metropolitan District of Quito in the year 2020. For the methodology, a survey applied to a sample of 36 limited companies in the Metropolitan District of Quito was used. After the analysis of the economic problems observed in the business environment, those responsible for the auditing firms constituted under the figure of limited companies agree with the possibility that the COVID-19 pandemic influenced the decrease in their income , due to the fact that their clients suspended payments or made them deferred and that, on many occasions, they had to renegotiate and reschedule the payment of fees, so that they can be cancelled. It was verified that most of the organizations evaluated feel that this situation caused them labor-related problems by having to reduce working hours and, in some cases, lay off trained personnel. It is concluded and recommended on the need to design and implement commercial strategies with innovation, in addition to establishing audit processes that positively contribute to the optimization of resources, encouraging professional quality.