Impacto de los dictámenes de auditoría financiera en las empresas pertenecientes a los sectores comercial e industrial manufacturero de la ciudad de Cuenca, período 2017-2019

Abstract

The main objective of this research is to determine the impact of the audit opinion on companies in the commercial and industrial manufacturing sector of the city of Cuenca, period 2017-2019; conducting a statistical study, through the panel data model. The results indicate that commercial companies do not take advantage of financial auditing to improve their performance, they only hire it to comply with the regulations that regulate them, but in the scenario of companies in the manufacturing industry, it was obtained that one out of every two companies is leveraging audit intervention to improve their performance. It was also determined that the financial audit helps to safeguard the investors' assets since it guarantees the return of the money invested. Finally, it is concluded that when there is the intervention of an audit there is a positive and significant relationship between sales and the economic and financial performance of the companies in the study, there is also a positive and significant relationship of operating flow and inventory with financial performance of companies in the manufacturing industry.