"El rol del auditor en la promoción de la transparencia financiera en Pymes como ejercicio de responsabilidad Social"

Abstract

The study was based on the need to understand how the role of the auditor influenced the financial transparency of small and medium-sized enterprises (SMEs), with the consideration that these organizations faced resource limitations that reduced their ability to guarantee the reliability of accounting information. The general objective was aimed at analyzing the relationship between auditing and financial transparency, while the specific objectives sought to identify the contributions of the auditor's work in the strengthening of internal controls, professional independence and the integration of corporate social responsibility. The study was developed with a quantitative, correlational level approach and non-experimental design, based on the application of surveys to 205 representatives of SMEs and the analysis of data using the Spearman correlation test. The results showed that there was a significant relationship between the auditor's performance and financial transparency, although it was also identified that the lack of independence and insufficient professional training limited its effectiveness. It was concluded that the audit, carried out under ethical and technical criteria, represented an essential mechanism to strengthen public trust, prevent irregularities and promote business sustainability. The need to expand the training of auditors and to promote comparative studies in other contexts was also recognized in order to consolidate the generalizability of results.