Estudio de la Incidencia de Ciertos Factores en el Informe de Auditoria

Given the relevance of the statutory audit, this paper examines the auditor's report of a sample of companies during several periods. The objective is to confirm the influence of certain factors on the auditor's opinion, and analyze the relation between those factors and the audit firm typ...

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Bibliographic Details
Main Authors: Covadonga Caso Pardo, Julita García Díez, Antonio López Díaz, Antonio Martínez Arias
Format: Article
Language:English
Published: Universidad de Murcia 2003-06-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Online Access:http://www.rc-sar.es/verPdf.php?articleId=90