Espinosa-Jaramillo, M. T., Carvajal-Ordóñez, V. F. M., Cárdenas-Pérez , A., & 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), e250300. https://doi.org/10.46652/runas.v6i12.300