The financial audit report within the framework of international public sector auditing standards

The purpose of this work of Spanish origin is to analyze the application of international public sector auditing standards specifically referring to the audit report of financial statements prepared in accordance with a financial reporting framework. It also aims to facilitate an adequate interpretation of technical standards. audit on annual accounts reports and their adaptation to the characteristics of the Spanish public sector and the peculiarities of the External Control Bodies of the Autonomous Communities (OCEX).