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Questions clés dans les rapports d'audit. Bourse espagnole.

Questions clés dans les rapports d'audit. Bourse espagnole.


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About the Book

La pertinence atteinte par les questions clés d'audit contenues dans les modifications du modèle de rapport de l'auditeur, introduites par la loi 22/2015 du 20 juillet 2015 sur l'audit des comptes et l'ISA-ES 701, est abordée dans cette recherche à travers une étude descriptive, analytique et statistique du nombre et des types de questions clés d'audit incluses dans les rapports des auditeurs sur les comptes annuels de 2020 et 2021. Les différences entre les principales questions d'audit présentées dans les rapports de ces années sont analysées, en observant si elles sont statistiquement significatives ou non, tant en nombre qu'en types, en fonction de trois variables: (1) comptes annuels consolidés pour 2020 et 2021; (2) sociétés IBEX par rapport aux sociétés non-IBEX; et (3) cabinets d'audit. Les entreprises espagnoles de services financiers sont utilisées comme échantillon.


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Product Details
  • ISBN-13: 9786205696088
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6205696088
  • Publisher Date: 21 Feb 2023
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 154 gr


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