Matches in SemOpenAlex for { <https://semopenalex.org/work/W576350983> ?p ?o ?g. }
Showing items 1 to 99 of
99
with 100 items per page.
- W576350983 abstract "The audit report of annual accounts must follow the specific format and terminology contained in the Technical Standards on Auditing to fulfill its purpose, which involves the expression of professional opinion on the content of annual accounts by the auditor. This work analyzes the errors contained in the audit reports of a representative sample of Galician companies, from 2004 to 2007. The observation has allowed us to conclude that the reports do not contain an unqualified opinion are those with more errors. These errors are mainly in the comparability paragraph, in the qualified paragraphs and in the opinion paragraph of the report. In addition, we found that the auditors are individual practitioners who make more errors, an issue that we believe of interest to users of the reports to the Institute of Accounting and Auditing (ICAC), principal in charge of quality control." @default.
- W576350983 created "2016-06-24" @default.
- W576350983 creator A5010578533 @default.
- W576350983 creator A5049324737 @default.
- W576350983 date "2012-01-01" @default.
- W576350983 modified "2023-09-24" @default.
- W576350983 title "Description Of The Different Mistakes Made By The Auditors When They Draft Audit Reports. A Study Applied To The Galician Companies" @default.
- W576350983 hasPublicationYear "2012" @default.
- W576350983 type Work @default.
- W576350983 sameAs 576350983 @default.
- W576350983 citedByCount "0" @default.
- W576350983 crossrefType "posted-content" @default.
- W576350983 hasAuthorship W576350983A5010578533 @default.
- W576350983 hasAuthorship W576350983A5049324737 @default.
- W576350983 hasConcept C111472728 @default.
- W576350983 hasConcept C114614502 @default.
- W576350983 hasConcept C121955636 @default.
- W576350983 hasConcept C127413603 @default.
- W576350983 hasConcept C138885662 @default.
- W576350983 hasConcept C144133560 @default.
- W576350983 hasConcept C144559511 @default.
- W576350983 hasConcept C162324750 @default.
- W576350983 hasConcept C170856484 @default.
- W576350983 hasConcept C17744445 @default.
- W576350983 hasConcept C185592680 @default.
- W576350983 hasConcept C18762648 @default.
- W576350983 hasConcept C187736073 @default.
- W576350983 hasConcept C191602146 @default.
- W576350983 hasConcept C197947376 @default.
- W576350983 hasConcept C198531522 @default.
- W576350983 hasConcept C199521495 @default.
- W576350983 hasConcept C199539241 @default.
- W576350983 hasConcept C2775924081 @default.
- W576350983 hasConcept C2777206241 @default.
- W576350983 hasConcept C2779530757 @default.
- W576350983 hasConcept C33923547 @default.
- W576350983 hasConcept C38652104 @default.
- W576350983 hasConcept C41008148 @default.
- W576350983 hasConcept C41282006 @default.
- W576350983 hasConcept C43617362 @default.
- W576350983 hasConcept C58812954 @default.
- W576350983 hasConcept C78519656 @default.
- W576350983 hasConceptScore W576350983C111472728 @default.
- W576350983 hasConceptScore W576350983C114614502 @default.
- W576350983 hasConceptScore W576350983C121955636 @default.
- W576350983 hasConceptScore W576350983C127413603 @default.
- W576350983 hasConceptScore W576350983C138885662 @default.
- W576350983 hasConceptScore W576350983C144133560 @default.
- W576350983 hasConceptScore W576350983C144559511 @default.
- W576350983 hasConceptScore W576350983C162324750 @default.
- W576350983 hasConceptScore W576350983C170856484 @default.
- W576350983 hasConceptScore W576350983C17744445 @default.
- W576350983 hasConceptScore W576350983C185592680 @default.
- W576350983 hasConceptScore W576350983C18762648 @default.
- W576350983 hasConceptScore W576350983C187736073 @default.
- W576350983 hasConceptScore W576350983C191602146 @default.
- W576350983 hasConceptScore W576350983C197947376 @default.
- W576350983 hasConceptScore W576350983C198531522 @default.
- W576350983 hasConceptScore W576350983C199521495 @default.
- W576350983 hasConceptScore W576350983C199539241 @default.
- W576350983 hasConceptScore W576350983C2775924081 @default.
- W576350983 hasConceptScore W576350983C2777206241 @default.
- W576350983 hasConceptScore W576350983C2779530757 @default.
- W576350983 hasConceptScore W576350983C33923547 @default.
- W576350983 hasConceptScore W576350983C38652104 @default.
- W576350983 hasConceptScore W576350983C41008148 @default.
- W576350983 hasConceptScore W576350983C41282006 @default.
- W576350983 hasConceptScore W576350983C43617362 @default.
- W576350983 hasConceptScore W576350983C58812954 @default.
- W576350983 hasConceptScore W576350983C78519656 @default.
- W576350983 hasIssue "2" @default.
- W576350983 hasLocation W5763509831 @default.
- W576350983 hasOpenAccess W576350983 @default.
- W576350983 hasPrimaryLocation W5763509831 @default.
- W576350983 hasRelatedWork W1765656013 @default.
- W576350983 hasRelatedWork W2036719456 @default.
- W576350983 hasRelatedWork W2048955477 @default.
- W576350983 hasRelatedWork W2051862504 @default.
- W576350983 hasRelatedWork W2137839721 @default.
- W576350983 hasRelatedWork W2348348177 @default.
- W576350983 hasRelatedWork W2499991151 @default.
- W576350983 hasRelatedWork W2504802490 @default.
- W576350983 hasRelatedWork W2522583117 @default.
- W576350983 hasRelatedWork W2940073770 @default.
- W576350983 hasRelatedWork W2956881845 @default.
- W576350983 hasRelatedWork W2992906801 @default.
- W576350983 hasRelatedWork W3035628147 @default.
- W576350983 hasRelatedWork W3042154889 @default.
- W576350983 hasRelatedWork W3119165345 @default.
- W576350983 hasRelatedWork W3135070622 @default.
- W576350983 hasRelatedWork W3193955152 @default.
- W576350983 hasRelatedWork W3194186396 @default.
- W576350983 hasRelatedWork W577319138 @default.
- W576350983 hasRelatedWork W1766546982 @default.
- W576350983 hasVolume "21" @default.
- W576350983 isParatext "false" @default.
- W576350983 isRetracted "false" @default.
- W576350983 magId "576350983" @default.
- W576350983 workType "article" @default.