Author: José Mª Bové. President of Bové Montero y Asociados. We auditors are faced with an unusual financial year conditioned by Covid-19, in the context of our work on the preparation and oversight of the annual accounts. At the same time, there have been noteworthy regulatory developments such as the recent adoption of…
José María Bové President of Bové Montero y Asociados In Spain it is used “residually”, despite the European recommendations Law requires that auditing professionals and companies perform audits of Public Interest Entities (PIEs), with the aim of boosting public confidence in their annual financial statements and consolidated financial statements. A high quality…