Espinosa-Jaramillo, M.T., Carvajal-Ordóñez, V.F.M., Cárdenas-Pérez , A. and Gutiérrez Reinoso, A.E. 2025. Relevance and application of ISA 500 on audit evidence in commercial sector companies in Ecuador. Runas. Journal of Education and Culture. 6, 12 (Sep. 2025), e250300. DOI:https://doi.org/10.46652/runas.v6i12.300.