Resumo

PIZARRO ANCHUNDIA, Shirley Elizabeth; ORMAZA CEVALLOS, Miguel Giancarlo  e  RUIZ MALBAREZ, Mayra. The Audit and its Quality Control: Visualization of the Services Offered by the Auditing Companies of Manabi, Ecuador. Cofin [online]. 2018, vol.12, n.2, pp. 268-279. ISSN 2073-6061.

Currently, the auditing companies are obliged to adopt quality controls and to comply with regulations, policies and procedures, aimed at providing reasonable assurance that their business and their personnel comply with established professional standards. In this regard, this research aims at addressing the importance of the audit and its control over the processes established according to its functions in the auditing companies of Manabí, Ecuador. The study showed that these organizations perform various types of audits, which guarantee the integrity of the work, professional ethics and the quality of the services.

Palavras-chave : audit; quality; auditing companies.

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