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portada Key issues in audit reports. Spanish Stock Exchange.
Type
Physical Book
Author
Publisher
Language
English
Pages
56
Format
Paperback
Dimensions
22.9x15.2x0.3 cm
Weight
0.10 kg.
ISBN13
9786205696064
Categories

Key issues in audit reports. Spanish Stock Exchange.

Gaston de Jesus Rodríguez Milián (Author) · Our Knowledge Publishing · Paperback

Key issues in audit reports. Spanish Stock Exchange. - Rodríguez Milián, Gaston de Jesus

New Book Imported to South Africa
Delivery: 16 Oct - 26 Oct Shipping: 14 to 15 business days.
R 872
R 872

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Synopsis "Key issues in audit reports. Spanish Stock Exchange."

The relevance achieved by the key audit issues contained in the amendments to the audit report model, introduced by Law 22/2015, of July 20, 2015, on Auditing and ISA-ES 701, is addressed in this research through a descriptive, analytical and statistical study of the number and types of key audit issues included in the auditors' reports on the annual accounts for the years 2020 and 2021. The differences between the key audit issues presented in the reports of these years are analyzed, observing whether they are statistically significant or not, both in number and types, according to three variables: (1) consolidated annual accounts for 2020 and 2021; (2) IBEX companies versus non-IBEX companies; and (3) audit companies. Financial services companies in Spain are used as a sample.

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