Resumen

ZAMBRANO ZAMBRANO, María Inés  y  ARMADA TRABAS, Elvira. Development of the Audit with Regard to Capitalist Productive System: Its importance in Ecuador's public institutions of superior education. Cofin [online]. 2017, vol.11, n.2, pp. 387-396. ISSN 2073-6061.

From all the Economic Sciences, only Politic Economy studies social relations of production through a system of categories created for explaining its study object. With the emergence of the Capitalist Mercantile Production and its complexity rising, it is necessary to develop tools for the control, review and verification of information for fulfilling their aims efficient and effectively. Given this, the theoretical study about the audit evolution, according to the demands of each historical moment and to the system of social relations of production, determines that the object of this paper consists on the analysis of the audit development in relation to the evolution of the Capitalist productive system and its importance in Ecuador's public institutions of superior education.

Palabras clave : Audit; Capitalist Production; Social Relations of Production.

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