Risk on financial reporting in the context of the new audit report in Spain
Yolanda Pérez Pérez, María del Mar Camacho Miñano, María Jesús Segovia-Vargas
| Alternative title: | Riesgo en la información financiera en el contexto del nuevo informe de auditoría en España |
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| Year of publication: |
2021
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| Authors: | Pérez Pérez, Yolanda ; Camacho-Miñano, María-del-Mar ; Segovia-Vargas, María Jesús |
| Published in: |
Revista de contabilidad : RC-SAR. - Valencia : ASEPUC, ISSN 1138-4891, ZDB-ID 2524083-3. - Vol. 24.2021, 1, p. 48-61
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| Subject: | audit report | listed companies | key audit matters | going concern | emphasis of matter paragraph | qualifications | Spanien | Spain | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Berichtswesen | Reporting | Aktiengesellschaft | Listed company |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in spanischer Sprache |
| Other identifiers: | 10.6018/rcsar.363001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012544860