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    • Audit expectation gap. A comparative study Romania-Spain 

      Briciu, Sorin; Gallizo Larraz, José Luis; Pop, Ioana-Iuliana (Edicions de la Universitat de Lleida, 2014)
      This article is based on an empirical study of the role, utility and independence of the financial audit. The statistical sample consists of three groups involved in the audit: auditors, financial managers and users of ...