... focuses explicitly on the end result of the audit decision process: the presence or absence of a qualification, which is the central concern of the financial statement user. The lack of legal protection and the lower development of capital markets explain why Spain exhibits larger levels of ownership...

... proactive audit approaches. The qualifications for audit committee membership require upgrading; a need exists for practical accommodation between independence, on the one hand, and the tight market for qualified committee members, on the other. © MCB UP Limited 1997 The qualifications...

... to ten years 5. Over ten years. Submitted by: Name of Institution/Company: MAJ 4,3 1989 21 © MCB UP Limited 1989 Accounting Career development Internal audit Qualifications USA ...