1.
García Álvaro J. International standard on auditing 240. Auditor’s responsibilities in the audit of financial statements with respect to fraud (ISA 240). RCyT [Internet]. 2014 Jul. 7 [cited 2024 May 19];(376):1-11 (digital). Available from: https://revistas.cef.udima.es/index.php/RCyT/article/view/6227