GRAO DE CUMPRIMENTO POLOS AUDITORES DAS NORMAS DE AUDITORÍA SOBRE INFORMES. UN ESTUDO EMPÍRICO APLICADO ÁS EMPRESAS GALEGAS
The aim of this paper is to analyze whether audit reports on annual accounts are issued in accordance with the Auditing Standards (NTA) on reports; for this we study whether the format and content of the reports comply with current Spanish standards and, their relationship to the type of opinion the...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de Santiago de Compostela
2013-01-01
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| Series: | Revista Galega de Economía |
| Online Access: | http://www.redalyc.org/articulo.oa?id=39127027009 |