The ICAC study

The ICAC study analyses existing studies that expose both arguments in favour of and against the implementation of compulsory joint audit. It examines the impact on audit quality, cost, and competition in the audit market. It also analyses the alternatives being considered at international level, such as shared audit. Please note this study is in Spanish.

Document

Informe-AUDITORIA-CONJUNTA-06-12-2021docx.pdf
Informe-AUDITORIA-CONJUNTA-06-12-2021docx.pdf