Resumo

PIZARRO ANCHUNDIA, Shirley Elizabeth; POZO CEBALLOS, Sergio  e  DIAZ COMPANIONI, Adis. Quality Control in Auditor Small and Middle Enterprises in Manabí, Ecuador. Cofin [online]. 2017, vol.11, n.2, pp.344-353. ISSN 2073-6061.

Within the quality control systems in small and middle enterprises, ethic principles in the performance of the professionals play a fundamental role. The work team, the work partner and the quality control inspector should fulfill basic notions like integrity, objectivity, professional competence, confidentiality and professional behavior. This paper is aimed to present the procedures design for controlling quality in auditor small and middle enterprises in Manabí, an Ecuadorian province. This paper will be useful for the efficient work of the auditor service, as it will avoid methodological dispersion and control risks. For that, the case study was used and different research methods and techniques were employed like interview and bibliographic study.

Palavras-chave : Quality Control; Ethic Code; Auditor Enterprises; Auditor Small and Middle Enterprises; Quality Standards.

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