ListarGrau en Finances i Comptabilitat por tema "non-audit services"
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Non-audit services and auditor independence
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 ... -
Non-audit services and auditor independence in Spain
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 ... -
The provision of services other than auditing and auditor independence
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 ...