Add to ORKGThis article analyzes the legal framework of the public accounts audit in the state of Sonora. The result is that such legislation does not specify with clarity how it should be the audit process, since there ambiguous time limit sets for certain actions performed around the audit of public accounts. The laws concerning the audit of public accounts do not defi ne concepts such as inspection and auditing, which makes some of the concepts used in these laws unclear. The penalties provided for these laws are insuffi cient and the powers granted to Institute of Audit and Inspection very limited and insuffi cient, because the institute can not apply administrative sanctions to diminish the unlawful and discourage the misuse of public sources wit...
The purpose of this article is to contribute to the discussion about the lists of tax defaulters deb...
The general objective of this article is to evaluate the operation of the Fiscal Responsibility Regi...
En el presente estudio se determinó como la situación problemática, la relación entre la auditoria g...
This article analyzes the public financing of national political associations in Mexico, particularl...
It studies the exclusive power of the Chamber of Deputies to audit government acts, including the hi...
The main aim of this study is to analyse the Auditing Standards applicable by the Spanish Regional...
Los cambios en la normatividad contable han implicado que la administración pública estatal emita in...
The article will describe the new rules introduced by the Law 22/2015, 20 July, on Auditing, along w...
The objective of this article is to address the independence regime that private auditors should be ...
The Statutory Auditor is a sui generis institution supervisory control and designed by the Colombian...
Administrative auditing is usually understood as a public authority granted to the administration bo...
The recent economic and institutional crisis has led to a change in society’s percep- tion of public...
The article seeks to establish whether there is a limit, either legal or otherwise, regulating the a...
Legal changes in accounting standards provide that State budget information public administration is...
The lack of the due process guarantee in the investigation ac- tivities carried out of by the Public...
The purpose of this article is to contribute to the discussion about the lists of tax defaulters deb...
The general objective of this article is to evaluate the operation of the Fiscal Responsibility Regi...
En el presente estudio se determinó como la situación problemática, la relación entre la auditoria g...
This article analyzes the public financing of national political associations in Mexico, particularl...
It studies the exclusive power of the Chamber of Deputies to audit government acts, including the hi...
The main aim of this study is to analyse the Auditing Standards applicable by the Spanish Regional...
Los cambios en la normatividad contable han implicado que la administración pública estatal emita in...
The article will describe the new rules introduced by the Law 22/2015, 20 July, on Auditing, along w...
The objective of this article is to address the independence regime that private auditors should be ...
The Statutory Auditor is a sui generis institution supervisory control and designed by the Colombian...
Administrative auditing is usually understood as a public authority granted to the administration bo...
The recent economic and institutional crisis has led to a change in society’s percep- tion of public...
The article seeks to establish whether there is a limit, either legal or otherwise, regulating the a...
Legal changes in accounting standards provide that State budget information public administration is...
The lack of the due process guarantee in the investigation ac- tivities carried out of by the Public...
The purpose of this article is to contribute to the discussion about the lists of tax defaulters deb...
The general objective of this article is to evaluate the operation of the Fiscal Responsibility Regi...
En el presente estudio se determinó como la situación problemática, la relación entre la auditoria g...