El marco normativo internacional de la auditoría y su repercusión en España
By passing Law 22/2015, Spain has transposed Directive 2014/56 and Regula- tion 537/2014. This law highlights, from our point of view, the public interestaspect of an audit and the need to take actions to exercise greater control over the audit profession. In this paper we discuss the audit reform i...
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Format: | Article |
Language: | Spanish |
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2016
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5502065 |
Source: | Revista española de control externo, ISSN 1575-1333, Vol. 18, Nº 52, 2016, pags. 175-197 |
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