ListarGrau en Finances i Comptabilitat por tema "non-audit services"

Mostrando ítems 1-3 de 3

    • closedAccess   Non-audit services and auditor independence 

      Salvador Nebot, Ana Universitat Jaume I (2018-07-09)
      This article explores the existing literature about the relation between auditor independence and the provision of non-audit services (NAS), which is one of the main threats to auditors’ objectivity. For this, some important ...

    • closedAccess   Non-audit services and auditor independence in Spain 

      Van Strahlen Obando, Diana Vanessa Universitat Jaume I (2018-07-09)
      The sector auditing in Spain is going through a period of changes and modifications, where companies hire the services of auditing and audit firms are forced to adapt in a short time, since the adoption of the new Act ...

    • closedAccess   The provision of services other than auditing and auditor independence 

      Jaquotot Plaza, Sergio Universitat Jaume I (2016-07-19)
      Auditor independence may be affected by the provision of consulting services to the same clients to which it provides audit services. This academic work, talks about the evolution of non-audit services in addition to proving ...