Alternativas para mejorar la independencia del Auditor
ISSN: 0717-327X
Year of publication: 2009
Issue: 28
Pages: 91-106
Type: Article
More publications in: Oikos: Revista de la Escuela de Administración y Economía
Abstract
The quality of independence is the fundamental characteristic that auditors must possess the Annual Reports in the course of his business, so that the existence of such activity is meaningless unless it is staffed by independent professionals. In this investigation we establish the advantages and disadvantages of possible measures to ensure auditor independence.