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Voluntary auditing

This can be defined as auditing is not compelled by law.

There are several kinds:

  • Audits of accounts that arise because of a contractual obligation with third parties.
  • Audits of accounts without legal obligation, agreed upon by the Company.

Voluntary audits are governed by the same criteria as the audit of accounts; the differences are that one is mandatory and the other not, and in the appointment of auditors.

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