109680 20221124103219.0 doi 10.3232/UBR.2021.V18.N2.02 sideral 126983 ART-2021-126983 eng Olmo Vera, J Universidad de Zaragoza (orcid)0000-0002-5636-8176 Audit of State-Owned Enterprises: The Most Relevant Areas of Risk 2021 Access copy available to the general public Unrestricted The 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. info:eu-repo/semantics/openAccess by http://creativecommons.org/licenses/by/3.0/es/ 0.21 2021 Economics and Econometrics 2021 Q3 Business, Management and Accounting (miscellaneous) 2021 Q3 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Brusca Alijarde, I Universidad de Zaragoza (orcid)0000-0002-2897-1744 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 70 (2021), 84-103 UCJC bus. soc. rev UCJC business and society review 2659-3270 572948 http://zaguan.unizar.es/record/109680/files/texto_completo.pdf Versión publicada 1648767 http://zaguan.unizar.es/record/109680/files/texto_completo.jpg?subformat=icon icon Versión publicada https://journals.ucjc.edu/ubr/article/view/4281/3149 Texto completo de la revista oai:zaguan.unizar.es:109680 articulos driver 2022-11-24-10:10:24 ARTICLE