Evidencia empírica de los factores que afectan a la independencia del auditor

The European Union considers it appropriate to further discuss how to strengthen the independence of the auditors to address conflicts of interest inherent in the current scenario, characterized by factors such as the appointment of auditors for the audited company, low turnover or different service delivery to the audit. This paper aims to realize the expectations of the factors that affect, both positively and negatively, the auditor maintains its independence from the client.

Fremont County, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2005

County Audit Report

Jackson County Sanitary Disposal Agency independent auditor's reports, financial statements, schedule of findings June 30, 2002 and 2001

Other Audit Reports

City of Center Point, Independent Auditor's Reports, Basic Financial Statements and Supplementary Information, Schedule of Findings, June 30, 2004

City Audit Report

Jackson County Sanitary Disposal Agency independent auditor's reports, financial statements, schedule of findings June 30, 2003 and 2002

Other Audit Reports

KCCK-FM Radio, A Public Telecommunications Entity Operated by Kirkwood Community College, Independent Auditor's Reports, Basic Financial Statements, June 30, 2006

Community College Audit Reports

City of Earlham, Independent Auditor's Reports Schedule of Expenditures of Federal Awards, June 30, 2002

City Audit Report, Clean Water-State Revolving Fund Grant, Earlham Iowa,

Iowa Federal Family Education Loan Program Division, Iowa College Student Aid Commission - Independent Auditor's Reports Basic Financial Statements and Supplementary Information, June 30, 2003

State Agency Audit Report

Iowa Department of Human Services - Case Management Unit, Independent Auditor's Reports Basic Financial Statements and Supplementary Information, June 30, 2003

State Agency Audit Report

Iowa Centennial Memorial Foundation, Independent Auditor's Reports Financial Statements and Supplementary Information, May 31, 2004

State Agency Audit Report

Iowa Petroleum Underground Storage Tank Board State of Iowa, Independent Auditor's Reports Financial Statements and Supplementary Information, June 30, 2003

State Agency Audit Report

Iowa Water Pollution Control Works and Drinking Water Facilities Financing Programs (Joint Programs of the Iowa Finance Authority and the Iowa Department of Natural Resources), Independent Auditor's Reports Financial Statements and Supplemental Information Schedule of Findings, June 30, 2003

State Agency Audit Report

City of Bernard Sewer Funds Independent Auditor's Reports Financial Statements and Supplemental Information Schedule of Findings and Questioned Costs, June 30, 2002

Other Audit Reports

Saylor Township, Independent Auditor's Reports Financial Statement Schedule of Findings, June 30, 2003

Audit Report - Township

Iowa State Center Business Office, Iowa State University of Science and Technology, Independent Auditor's Reports Financial Statements, June 30, 2003 & 2004

State University Audit Report