000109680 001__ 109680 000109680 005__ 20221124103219.0 000109680 0247_ $$2doi$$a10.3232/UBR.2021.V18.N2.02 000109680 0248_ $$2sideral$$a126983 000109680 037__ $$aART-2021-126983 000109680 041__ $$aeng 000109680 100__ $$0(orcid)0000-0002-5636-8176$$aOlmo Vera, J$$uUniversidad de Zaragoza 000109680 245__ $$aAudit of State-Owned Enterprises: The Most Relevant Areas of Risk 000109680 260__ $$c2021 000109680 5060_ $$aAccess copy available to the general public$$fUnrestricted 000109680 5203_ $$aThe aim of this paper is to analyze the most relevant audit risks in state-owned public companies and whether they are influenced by the characteristics of the company or the auditor. For this purpose, the audit reports of the Spanish state-owned enterprises are analyzed and the areas of risk are identified, differentiating between risk at the entity level, which is the risk of a company in general, and the risk at the accounting level, related to elements of financial statements. The results show that these entities mostly present unqualified reports and that the most relevant aspects can be affected by the size, liquidity and economic profitability of the entity, as well as by the fees paid to audit companies. 000109680 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/ 000109680 592__ $$a0.21$$b2021 000109680 593__ $$aEconomics and Econometrics$$c2021$$dQ3 000109680 593__ $$aBusiness, Management and Accounting (miscellaneous)$$c2021$$dQ3 000109680 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000109680 700__ $$0(orcid)0000-0002-2897-1744$$aBrusca Alijarde, I$$uUniversidad de Zaragoza 000109680 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab. 000109680 773__ $$g70 (2021), 84-103$$pUCJC bus. soc. rev$$tUCJC business and society review$$x2659-3270 000109680 85641 $$uhttps://journals.ucjc.edu/ubr/article/view/4281/3149$$zTexto completo de la revista 000109680 8564_ $$s572948$$uhttps://zaguan.unizar.es/record/109680/files/texto_completo.pdf$$yVersión publicada 000109680 8564_ $$s1648767$$uhttps://zaguan.unizar.es/record/109680/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000109680 909CO $$ooai:zaguan.unizar.es:109680$$particulos$$pdriver 000109680 951__ $$a2022-11-24-10:10:24 000109680 980__ $$aARTICLE