GARCÍA ÁLVARO, Jesús. International standard on auditing 240. Auditor’s responsibilities in the audit of financial statements with respect to fraud (ISA 240). Revista de Contabilidad y Tributación. CEF, [S. l.], n. 376, p. 1–11 (digital), 2014. DOI: 10.51302/rcyt.2014.6227. Disponível em: https://revistas.cef.udima.es/index.php/RCyT/article/view/6227. Acesso em: 25 aug. 2024.