Autores
Javier Montoya del Corte, Francisco Javier Martínez García, Ana Fernández Laviada
Fecha de publicación
2010/5/25
Revista
Managerial Auditing Journal
Editor
Emerald Group Publishing Limited
Descripción
The purpose of this paper is to provide evidence concerning the effective use of qualitative materiality factors (QMF) included in the new ISA 450, and its potential consequences from the perspective of Spanish independent auditors and preparers of financial statements.
Artículos de Google Académico
JM del Corte, FJM García, AF Laviada - Managerial Auditing Journal, 2010