Análisis del rol de la auditoría externa en la mejora de la calidad de la información financiera de la empresa de venta de vehículos Ecuabeiben Compañía Limitada.

Abstract

The purpose of this thesis is to analyze the role played by external auditing in improving the quality of financial information of the vehicle sales company ECUABEIBEN CIA. LTDA., located in the city of Machala. External auditing is a key process to ensure the veracity, reliability and transparency of financial statements, which allows companies to comply with accounting regulations, facilitate decision-making and generate confidence among investors, customers and other interested parties. The research used a qualitative and quantitative approach to evaluate the impact of external auditing on the quality of the company's financial information. Interviews and surveys were applied to the managers, accountants and auditors of ECUABEIBEN CIA. LTDA. to identify the main deficiencies in the accounting and financial processes. Likewise, audit reports and financial statements of the company were analyzed to determine the degree of compliance with current accounting and tax regulations. The results of the research showed that the external audit has allowed the identification of errors and weaknesses in the accounting records, which has led to the implementation of improvements in internal controls and in the presentation of financial information. In addition, it was observed that the external audit contributes to transparency and confidence in the company, favoring its image before financial entities and clients. Finally, the thesis concludes that the external audit plays a fundamental role in improving the quality of the financial information of ECUABEIBEN CIA. LTDA. It is recommended to strengthen the training of accounting and financial personnel, as well as to maintain a continuous audit process to ensure the correct application of accounting standards and procedures.