Las fiscalizaciones de cumplimiento realizadas por los OCEX: normas técnicas, ejecución e informes
The main aim of this study is to analyse the Auditing Standards applicable by the Spanish Regional External Audit Institutions (OCEX), i.e. the NIA-ES/IS-SAI-ES and the GPF-OCEX, referred to the compliance auditing, that seek to evaluate whether or not these activities, financia...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
2017
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6096415 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 19, Nº 56, 2017, pags. 15-42 |
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