{"id":25209,"date":"2019-06-27T16:39:40","date_gmt":"2019-06-27T16:39:40","guid":{"rendered":"https:\/\/acl.com.ec\/?p=25209"},"modified":"2022-02-01T20:35:00","modified_gmt":"2022-02-01T20:35:00","slug":"quienes-estan-obligados-a-contratar-auditoria-externa","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/quienes-estan-obligados-a-contratar-auditoria-externa\/","title":{"rendered":"\u00bfQui\u00e9nes est\u00e1n obligados a contratar auditor\u00eda externa en el Ecuador?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"25209\" class=\"elementor elementor-25209\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7cd06969 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cd06969\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2ed82b84\" data-id=\"2ed82b84\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-636a1373 elementor-widget elementor-widget-text-editor\" data-id=\"636a1373\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"text-align: center;\"><span style=\"color: #7ea0bb;\">\u00bfQui\u00e9nes est\u00e1n obligados a contratar auditor\u00eda externa? <\/span><\/div><div style=\"text-align: center;\"><span style=\"color: #08253d;\">ECUADOR<\/span><\/div><div>\u00a0<\/div><p><strong>SUJETOS OBLIGADOS A CONTAR CON INFORME ANUAL DE AUDITORIA EXTERNA EN EL ECUADOR <span style=\"color: #003048;\">(DURANTE EL A\u00d1O 2021)<\/span><\/strong><\/p><p><strong> Personas jur\u00eddicas obligadas a contar con auditor\u00eda externa:<\/strong><\/p><p><span style=\"color: #000000;\">Est\u00e1n obligadas a someter sus estados financieros anuales al dictamen de auditor\u00eda externa:<\/span><\/p><ul><li><span style=\"color: #000000;\">\u00a0Las compa\u00f1\u00edas nacionales de econom\u00edas mixtas y an\u00f3nimas con participaci\u00f3n de personas jur\u00eddicas de derecho p\u00fablico o de derecho privado con finalidad social o p\u00fablica, cuyos activos excedan de US$ 1.000.000,00.<\/span><\/li><li><span style=\"color: #000000;\">Las sucursales de compa\u00f1\u00edas o empresas extranjeras organizadas como personas jur\u00eddicas que se hubieran establecido en Ecuador y las asociaciones que estas formen entre s\u00ed o con compa\u00f1\u00edas nacionales, siempre que los activos excedan los US$500.000,00<\/span><\/li><li><span style=\"color: #000000;\">Las compa\u00f1\u00edas nacionales an\u00f3nimas, en comandita por acciones y de responsabilidad limitada, cuyos montos de activos excedan de US$500.000,00<\/span><\/li><li><span style=\"color: #000000;\">Las compa\u00f1\u00edas sujetas al control y vigilancia por la Superintendencia de Compa\u00f1\u00edas, Valores y Seguros obligada a presentar balances consolidados.<\/span><\/li><\/ul><p><span style=\"color: #000000;\">Y de acuerdo a la Resoluci\u00f3n<\/span> <a href=\"https:\/\/acl.com.ecwp-content\/uploads\/2020\/07\/La-Resolucion-Nro.-SCVS-INC-DNCDN-2019-0014-Ecuador.pdf\">No. SCVS-INC-DNCDN-2019-0014<\/a> <span style=\"color: #000000;\">(emitida el 7 de Octubre de 2019):<\/span><\/p><ul><li><span style=\"color: #000000;\">Las sociedades de inter\u00e9s p\u00fablico definidas en la reglamentaci\u00f3n pertinente, cuyos montos de activos excedan los US$ 500.000,00.<\/span><\/li><\/ul><p><span style=\"color: #000000;\">Se considera como activos el monto al que ascienda el activo total constante en el estado de situaci\u00f3n financiera, presentado por la sociedad o asociaci\u00f3n respectiva a la Superintendencia de Compa\u00f1\u00edas, Valores y Seguros en el ejercicio econ\u00f3mico anterior.<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #7ea0bb;\"><strong>CASO ESPECIAL:<\/strong> <\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #000000;\">Las compa\u00f1\u00edas que no se encuentren en los casos previstos anteriormente, deber\u00e1n someter sus estados financieros al dictamen de auditor\u00eda externa, cuando por informe previo de la Direcci\u00f3n Nacional de Inspecci\u00f3n, Control, Auditor\u00eda e Intervenci\u00f3n se establezcan dudas fundadas sobre la realidad financiera de la compa\u00f1\u00eda. En tal caso, el Superintendente o su delegado dispondr\u00e1 la auditor\u00eda externa de los estados financieros mediante resoluci\u00f3n motivada.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9408337 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9408337\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9deb2c3\" data-id=\"9deb2c3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-206e01f elementor-widget elementor-widget-text-editor\" data-id=\"206e01f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-size: 16px; font-style: normal; font-weight: 400; color: #08253d; font-family: Montserrat, sans-serif; text-align: center;\">Ante cualquier duda, comun\u00edquese con nosotros<\/p><p style=\"font-size: 16px; font-style: normal; font-weight: 400; color: #08253d; font-family: Montserrat, sans-serif; text-align: center;\">info@acl.com.ec<\/p><p style=\"font-size: 16px; font-style: normal; font-weight: 400; color: #08253d; font-family: Montserrat, sans-serif; text-align: center;\">\u00a1S\u00edganos en Redes Sociales!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-040f0dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"040f0dd\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d8242bb\" data-id=\"d8242bb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6fbba46 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"6fbba46\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-1638806\" href=\"https:\/\/www.facebook.com\/ACLAUDITCO\/?epa=SEARCH_BOX\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-repeater-item-6ea9464\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-ed5bb56\" href=\"https:\/\/www.linkedin.com\/company\/acl-auditores-y-consultores-latam-ecuador\/?viewAsMember=true\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-de862c7\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u00bfQui\u00e9nes est\u00e1n obligados a contratar auditor\u00eda externa? ECUADOR\u00a0 SUJETOS OBLIGADOS A CONTAR CON INFORME ANUAL DE AUDITORIA EXTERNA EN EL ECUADOR (DURANTE EL A\u00d1O 2021) Personas jur\u00eddicas obligadas a contar con auditor\u00eda externa: Est\u00e1n obligadas a someter sus estados financieros anuales al dictamen de auditor\u00eda externa: \u00a0Las compa\u00f1\u00edas nacionales de econom\u00edas mixtas y an\u00f3nimas con [&hellip;]<\/p>","protected":false},"author":3,"featured_media":29015,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[10],"tags":[9,11,13],"class_list":["post-25209","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-auditoria-externa","tag-auditoria-externa","tag-ecuador","tag-quito","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=25209"}],"version-history":[{"count":7,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25209\/revisions"}],"predecessor-version":[{"id":31398,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/25209\/revisions\/31398"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/29015"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=25209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=25209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=25209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}