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Who does them?

Those who have met the necessary requirements and are registered in the Register of Auditors (ROAC) can carry out audits.

Characteristics of auditors

  • Independent from the companies or entities audited.
  • They face unlimited liability to companies, entities and third parties for damages.
  • They are commercially, administratively and criminally liable for their actions.
  • Information gathered in the exercise of the activity is confidential.
  • Control and discipline of business conduct by the Institute of Accounting and Auditing.
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