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Validation and valorization of the accounting truth and the faithful image in accounting through the financial audit. Mission of public interest
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Publisher: Editura Universitară
Author: Georgiana Janina Soare
Edition: I
Pages: 284
Publisher year: 2024
ISBN: 978-606-28-1905-7
DOI: 10.5682/9786062819057
Product Code:
9786062819057
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The approach of the present scientific research is generated by the concern to bring back to the foreground the validation and valorization of the accounting truth and the faithful image in accounting through the financial audit in the context of the reforms of these two fields against the background of the profound changes of the last three decades, but especially of the present ones .
The interest and importance of scientific research is accentuated by the researcher's ability to highlight the influence of the financial audit on the credibility of the financial statements of an economic entity of public interest, in expressing and validating both the accounting truth and the faithful image of its position and financial situation.
Also, the interest of the research increases in relation to the increase in the quality of both the professional financial auditor and the financial audit activity itself, with a major impact on the increase in the importance and quality of the financial-accounting information so useful in meeting the requirements of its users and implicitly in the efficiency of decision-making processes , management, investment and more.
The interest of the research becomes current all the more as there are managers of entities who have not yet understood the role and purpose of a quality financial audit, and from the perspective of investors, they want professional elite financial auditors who will audit the consolidated financial information results of managerial decisions.
The current work could have been more extensive, but in the hope that it contributes on the one hand to the orientation of the financial audit towards competitiveness, and on the other hand to the promotion of the accounting truth and the faithful image in the accounting records of an economic entity that contributes to satisfying the public interest, may also be of interest to other doctoral students in the field for the deepening of certain key aspects that have been discovered.
The interest and importance of scientific research is accentuated by the researcher's ability to highlight the influence of the financial audit on the credibility of the financial statements of an economic entity of public interest, in expressing and validating both the accounting truth and the faithful image of its position and financial situation.
Also, the interest of the research increases in relation to the increase in the quality of both the professional financial auditor and the financial audit activity itself, with a major impact on the increase in the importance and quality of the financial-accounting information so useful in meeting the requirements of its users and implicitly in the efficiency of decision-making processes , management, investment and more.
The interest of the research becomes current all the more as there are managers of entities who have not yet understood the role and purpose of a quality financial audit, and from the perspective of investors, they want professional elite financial auditors who will audit the consolidated financial information results of managerial decisions.
The current work could have been more extensive, but in the hope that it contributes on the one hand to the orientation of the financial audit towards competitiveness, and on the other hand to the promotion of the accounting truth and the faithful image in the accounting records of an economic entity that contributes to satisfying the public interest, may also be of interest to other doctoral students in the field for the deepening of certain key aspects that have been discovered.
The author
ACKNOWLEDGMENTS /5
CONTENTS /7
INTRODUCTION /13
SECTION 1:
S.1.1. Actuality, interest and importance of the scientific research theme /13
S.1.2. The state of knowledge at the international, European and national level /13
S.1.3. Research motivation /17
S.1.4. Concepts used /18
SECTION 2:
S.2.1. Research objectives /19
S.2.2. Research hypotheses /20
S.2.3. Research methodology /20
SECTION 3:
S.3.1. The content of the research /22
S.3.2. Valorization of the results /35
CHAPTER 1
FINANCIAL AUDIT THE GUARANTEE OF THE TRUTH AND THE FAITHFUL IMAGE OF THE FINANCIAL REPORTS OF THE PUBLIC INTEREST ENTITIES SUBJECT OF THE RESEARCH /38
1.1. The need for financial audit and insurance services /38
1.1.1. Definition of financial audit /38
1.1.2. The importance and role of the financial audit /42
1.1.3. The objectives of the financial audit /44
1.1.3.1. Assertions (declarations) of the management/governance regarding the content of the financial statements/reports/44
1.1.3.2. The general objectives regarding the categories of transactions reflected in the turnover of accounts /47
1.1.3.3. General objectives regarding account balances /47
1.1.3.4. The general objectives regarding the content and presentation of financial situations / reports /47
1.1.4. Responsibilities of the management / governess and the financial auditor /48
1.1.4.1. Responsibilities of the entity's management/governing body regarding the preparation of financial statements/reports/48
1.1.4.2. Responsibilities of the financial auditor regarding the auditing of financial situations / reports /49
1.1.5. The responsibility of the financial auditor regarding the discovery of significant errors (distortions) /50
1.2. Normalization and standardization of the financial audit /51
1.2.1. The normative framework and the organization of the financial auditor profession on a national, European and international level /51
1.2.1.1. Regulatory bodies /51
1.2.1.2. International Financial Audit Standards /53
1.2.1.3. European Union Directive no. 2006/43/C.E. regarding the statutory audit /55
1.2.2. The normative framework for the organization and exercise of the profession of financial auditor in Romania /56
1.2.2.1. Organization and exercise of the profession - Chamber of Financial Auditors from Romania (C.A.F.R.) /57
1.2.2.2. Public supervision of financial audit services – Authority for Public Supervision of Statutory Audit Activity (A.S.P.A.A.S.) /59
1.3. Rigors and ethical principles of financial auditors /60
1.3.1. The ethical moral and behavioral foundations in the activity of a financial auditor – the international code of ethics for professional accountants developed by IFAC /60
1.3.2. Independence in financial audit activity - fundamental ethical trait/62
1.3.3. Non-audit services and conflicts of interest in the context of European regulations (EU Regulation 537/2014) /65
1.3.4. The behavior and reputation of the financial auditor - influential factor in increasing the quality of audited financial accounting information /68
1.4. Conclusions and comments formulated/68
CHAPTER 2
QUALITY FINANCIAL ACCOUNTING INFORMATION AND CREDIBLE FINANCIAL REPORTS - MAJOR DESIRABLES OF THE FINANCIAL AUDIT /71
2.1. Financial accounting information, theoretical foundations, conceptual boundaries/71
2.1.1. The role of financial accounting information /71
2.1.2. Financial accounting information: essential component of the entity's Financial Accounting System (S.I.F.C.) /72
2.1.3. Financial accounting information and its mediator role in decision-making processes /74
2.1.4. Financial and accounting information in connection with the reasoning and professional skepticism of the financial auditor /76
2.2. The perception of the quality of the financial and accounting information by the interested parties /79
2.2.1. The quality of financial and accounting information in the view of accounting standards/79/
2.2.2. Values of financial and accounting information in the context of the requirements of the International Financial Reporting Standards (IFRS) - "up-to-date" challenges for financial auditors /80
2.2.3. The asymmetry of financial and accounting information and their limited credibility, possibilities for improvement through the financial audit /86
2.3. Financial accounting situations / reports, the finished product of accounting and reference for the financial audit /87
2.3.1. Financial accounting situations / reports and the trust of their users/87
2.3.2. The influence of the economic entity's result management on the quality of the content of financial reports /89
2.3.3. Statutory audit – general objectives of the audit /90
2.4. Transparency of financial and accounting information: supporting element of its qualitative characteristics - requirement of the Corporate Governance Code Realization of good corporate governance by capitalizing on the qualitative values of financial and accounting information /93
2.5. Conclusions and comments derived from the analysis carried out /94
CHAPTER 3
FINANCIAL AUDIT BETWEEN THE ACCOUNTING TRUTH AND THE VALIDATION OF THE TRUE IMAGE IN ACCOUNTING /97
3.1. The conceptual philosophical approach to truth /97
3.2. The accounting approach to truth /97
3.3. Confidence in accounting truth /99
3.3.1. Possibilities of achieving the accounting truth /100
3.3.2. The quality of financial accounting information between uncertainty and ambiguity/105
3.3.3. Financial scandals - causes and impact on the accounting profession /106
3.4. Financial accounting information between true image and validation through the financial audit /109
3.4.1. The faithful image - fundamental objective of accounting: conceptual elements, interpretations /109
3.4.2. The faithful image - object of reporting in the financial audit /111
3.4.3. Faithful image interaction - prudent /113
3.5. Responsibilities and responsibilities of financial auditors in the process of validating the accounting truth /114
3.5.1. Public interest - fundamental mission of financial auditors /115
3.5.2. The social responsibility of the financial auditor in relation to the users of financial and accounting information: an essential condition for the quality of financial audit missions /117
3.6. Conclusions and open comments/ 118
CHAPTER 4
METHODOLOGICAL APPROACH SPECIFIC TO FINANCIAL AUDIT ENGAGEMENT /121
4.1. The general framework for carrying out a financial audit mission according to the International Auditing Standards I.S.A. 200 General objectives of the independent auditor and conducting an audit in accordance with international auditing standards /121
4.1.1. Introductory aspects on the circumstances of the International Standards on Auditing I.S.A. 200 General objectives of the independent auditor and conducting an audit in accordance with international auditing standards /121
4.1.2. The International Auditing Standard I.S.A. 200 General objectives of the independent auditor and conducting an audit in accordance with international auditing standards /123
4.1.2.1. General objectives of the auditor and provisions /124
4.1.2.2. The general financial reporting framework /126
4.1.3. Conducting the audit in accordance with International Auditing Standards (I.S.A.) / 127
4.1.4. Limitations of the audit performed on the financial statements /128
4.2. The framework for carrying out a financial audit mission /131
4.2.1. Preliminary stage /132
4.2.1.1. General knowledge and understanding of the audited entity preliminary analytical procedures /132
4.2.1.2. Identification of the applicable financial reporting framework for the preparation of financial statements /133
4.2.1.3. Assessment and preliminary evaluation of the internal control system of the economic entity /133
4.2.1.4. Accepting the financial audit mission and contracting the works /136
4.2.2. Planning the financial audit mission /137
4.2.2.1. Agreement on the terms of the financial audit mission - Letter of mission /137
4.2.2.2. Establishing the significance threshold /138
4.2.2.3. Evaluation of specific financial audit risks - identification of significant distortions /141
4.2.2.4. The general audit strategy and the financial audit plan /146
4.2.3. Approach to the financial audit work stage /149
4.2.3.1. Collection of financial audit evidence argument in the substantiation of the audit opinion /149
4.2.3.2. Application of control tests and detail tests /154
4.2.3.2.1. Risk assessment tests /154
4.2.3.2.1.1. Detailed aspects of risk assessment tests /154
4.2.3.2.1.2. Application presentation on the use of questionnaires - Management questionnaire and Fraud questionnaire /155
4.2.3.2.2. Tests of the internal control system /160
4.2.3.2.3. Substantive procedures / Detailed tests /161
4.2.3.2.4. Audit risk assessment. Practical application /162
4.2.3.3. Application of substantive procedures and analytical procedures / 167
4.2.4. The conclusions of the financial audit mission - issuing the opinion and drawing up the financial audit report /168
4.2.4.1. Issuing the opinion and drawing up the financial audit report /168
4.2.4.2. Reporting of key aspects (K.A.M. Key Audit Matters) in the audit report /170
4.2.4.3. Reporting on the uncertainty of business continuity /172
4.3. Conclusions and comments resulting from the analysis/173
CHAPTER 5
FINANCIAL AUDIT IN THE ERA OF CONTINUOUS TRANSFORMATION – CHALLENGES AND OPPORTUNITIES /177
5.1. Foray into the future of the financial auditor profession in the era of globalization /177
5.2. The progressive redesign of the financial auditor profession in the context of globalization and information technology /179
5.2.1. Approach to the redesign of the financial audit in the context of globalization /179
5.2.2. Artificial intelligence vs. the financial auditor /181
5.2.3. Blockchain technology in financial audit /182
5.3. Aspects regarding audit risk in the new resilient context /183
5.4. Sustainability and social responsibility - attributes of the financial audit activity in the very near future /184
5.5. Conclusions, opinions, observations / 186
CAPITOLUL 6
CERCETARE APLICATIVA
Exprimarea adevarului contabil si prezentarea imaginii fidele a informatiilor prin situatiile financiare intocmite de o entitate de interes public din sectorul farmaceutic, printr‑un audit financiar ce corespunde exigentelor internationale/193
6.1. Aspecte introductive in tranzitia de la teorie la practica in auditul financiar /193
6.2. Evaluarea sistemului de controlul intern la unitatea farmaceutica studiata /195
6.3. Prezentarea rezultatelor cercetarii informatiilor cuprinse in documentele mentionate la subcapitolul 6.1. Aspecte introductive in tranzitia de la teorie la practica in auditul financiar si sintetizarea acestora in cele mai relevante documente elaborate in cadrul auditului financiar realizat la unitatea farmaceutica studiata /196
6.3.1. Planul de audit financiar /198
6.3.2. Raport de audit asupra situatiilor financiare /200
6.3.3. Raportul suplimentar al auditorului independent/205
6.3.4. Scrisoarea de recomandari /210
6.3.5. Raport catre Consiliul de Administratie al entitatii studiate /213
6.4. Analiza critica a rezultatelor studiului aplicativ si concluzii. Exprimarea adevarului contabil si reflectarea imaginii fidele prin audit financiar /215
CHAPTER 7
POSITIVE RESEARCH ON THE POSSIBILITIES OF IMPROVING THE FINANCIAL AUDIT ACTIVITY AND ITS IMPACT ON THE PRESENTATION OF THE TRUTH AND THE PRESENTATION OF THE TRUE IMAGE IN ACCOUNTING /220
7.1. General methodological aspects covered in order to carry out the scientific approach /220
7.2. Achieving the objectives of scientific research. Positive research on the reproduction of the truth and the presentation of the faithful image in accounting /222
7.2.1. Presentation of the purpose, objectives and work hypotheses /222
7.2.2. Carrying out the applied study on the working hypotheses, a way to achieve the objectives of the scientific research. Qualitative study / collected data and information /224
7.2.3. Results and discussions on the results obtained through the study carried out on working hypotheses /232
CHAPTER 8
GENERAL CONCLUSIONS VISION AND OWN CONTRIBUTIONS /244
8.1. General conclusions /244
8.2. Vision and contributions /254
8.3. Future research/259
BIBLIOGRAPHICAL REFERENCES /261
Specialized literature /261
Articles, Studies, Manuals, Dictionaries /263
Online Resources /267
Legislation and regulations /268
ABBREVIATIONS /270
TABLES, DIAGRAMS, FIGURES, GRAPHIC REPRESENTATIONS /271
APPENDICES /273
CONTENTS /7
INTRODUCTION /13
SECTION 1:
S.1.1. Actuality, interest and importance of the scientific research theme /13
S.1.2. The state of knowledge at the international, European and national level /13
S.1.3. Research motivation /17
S.1.4. Concepts used /18
SECTION 2:
S.2.1. Research objectives /19
S.2.2. Research hypotheses /20
S.2.3. Research methodology /20
SECTION 3:
S.3.1. The content of the research /22
S.3.2. Valorization of the results /35
CHAPTER 1
FINANCIAL AUDIT THE GUARANTEE OF THE TRUTH AND THE FAITHFUL IMAGE OF THE FINANCIAL REPORTS OF THE PUBLIC INTEREST ENTITIES SUBJECT OF THE RESEARCH /38
1.1. The need for financial audit and insurance services /38
1.1.1. Definition of financial audit /38
1.1.2. The importance and role of the financial audit /42
1.1.3. The objectives of the financial audit /44
1.1.3.1. Assertions (declarations) of the management/governance regarding the content of the financial statements/reports/44
1.1.3.2. The general objectives regarding the categories of transactions reflected in the turnover of accounts /47
1.1.3.3. General objectives regarding account balances /47
1.1.3.4. The general objectives regarding the content and presentation of financial situations / reports /47
1.1.4. Responsibilities of the management / governess and the financial auditor /48
1.1.4.1. Responsibilities of the entity's management/governing body regarding the preparation of financial statements/reports/48
1.1.4.2. Responsibilities of the financial auditor regarding the auditing of financial situations / reports /49
1.1.5. The responsibility of the financial auditor regarding the discovery of significant errors (distortions) /50
1.2. Normalization and standardization of the financial audit /51
1.2.1. The normative framework and the organization of the financial auditor profession on a national, European and international level /51
1.2.1.1. Regulatory bodies /51
1.2.1.2. International Financial Audit Standards /53
1.2.1.3. European Union Directive no. 2006/43/C.E. regarding the statutory audit /55
1.2.2. The normative framework for the organization and exercise of the profession of financial auditor in Romania /56
1.2.2.1. Organization and exercise of the profession - Chamber of Financial Auditors from Romania (C.A.F.R.) /57
1.2.2.2. Public supervision of financial audit services – Authority for Public Supervision of Statutory Audit Activity (A.S.P.A.A.S.) /59
1.3. Rigors and ethical principles of financial auditors /60
1.3.1. The ethical moral and behavioral foundations in the activity of a financial auditor – the international code of ethics for professional accountants developed by IFAC /60
1.3.2. Independence in financial audit activity - fundamental ethical trait/62
1.3.3. Non-audit services and conflicts of interest in the context of European regulations (EU Regulation 537/2014) /65
1.3.4. The behavior and reputation of the financial auditor - influential factor in increasing the quality of audited financial accounting information /68
1.4. Conclusions and comments formulated/68
CHAPTER 2
QUALITY FINANCIAL ACCOUNTING INFORMATION AND CREDIBLE FINANCIAL REPORTS - MAJOR DESIRABLES OF THE FINANCIAL AUDIT /71
2.1. Financial accounting information, theoretical foundations, conceptual boundaries/71
2.1.1. The role of financial accounting information /71
2.1.2. Financial accounting information: essential component of the entity's Financial Accounting System (S.I.F.C.) /72
2.1.3. Financial accounting information and its mediator role in decision-making processes /74
2.1.4. Financial and accounting information in connection with the reasoning and professional skepticism of the financial auditor /76
2.2. The perception of the quality of the financial and accounting information by the interested parties /79
2.2.1. The quality of financial and accounting information in the view of accounting standards/79/
2.2.2. Values of financial and accounting information in the context of the requirements of the International Financial Reporting Standards (IFRS) - "up-to-date" challenges for financial auditors /80
2.2.3. The asymmetry of financial and accounting information and their limited credibility, possibilities for improvement through the financial audit /86
2.3. Financial accounting situations / reports, the finished product of accounting and reference for the financial audit /87
2.3.1. Financial accounting situations / reports and the trust of their users/87
2.3.2. The influence of the economic entity's result management on the quality of the content of financial reports /89
2.3.3. Statutory audit – general objectives of the audit /90
2.4. Transparency of financial and accounting information: supporting element of its qualitative characteristics - requirement of the Corporate Governance Code Realization of good corporate governance by capitalizing on the qualitative values of financial and accounting information /93
2.5. Conclusions and comments derived from the analysis carried out /94
CHAPTER 3
FINANCIAL AUDIT BETWEEN THE ACCOUNTING TRUTH AND THE VALIDATION OF THE TRUE IMAGE IN ACCOUNTING /97
3.1. The conceptual philosophical approach to truth /97
3.2. The accounting approach to truth /97
3.3. Confidence in accounting truth /99
3.3.1. Possibilities of achieving the accounting truth /100
3.3.2. The quality of financial accounting information between uncertainty and ambiguity/105
3.3.3. Financial scandals - causes and impact on the accounting profession /106
3.4. Financial accounting information between true image and validation through the financial audit /109
3.4.1. The faithful image - fundamental objective of accounting: conceptual elements, interpretations /109
3.4.2. The faithful image - object of reporting in the financial audit /111
3.4.3. Faithful image interaction - prudent /113
3.5. Responsibilities and responsibilities of financial auditors in the process of validating the accounting truth /114
3.5.1. Public interest - fundamental mission of financial auditors /115
3.5.2. The social responsibility of the financial auditor in relation to the users of financial and accounting information: an essential condition for the quality of financial audit missions /117
3.6. Conclusions and open comments/ 118
CHAPTER 4
METHODOLOGICAL APPROACH SPECIFIC TO FINANCIAL AUDIT ENGAGEMENT /121
4.1. The general framework for carrying out a financial audit mission according to the International Auditing Standards I.S.A. 200 General objectives of the independent auditor and conducting an audit in accordance with international auditing standards /121
4.1.1. Introductory aspects on the circumstances of the International Standards on Auditing I.S.A. 200 General objectives of the independent auditor and conducting an audit in accordance with international auditing standards /121
4.1.2. The International Auditing Standard I.S.A. 200 General objectives of the independent auditor and conducting an audit in accordance with international auditing standards /123
4.1.2.1. General objectives of the auditor and provisions /124
4.1.2.2. The general financial reporting framework /126
4.1.3. Conducting the audit in accordance with International Auditing Standards (I.S.A.) / 127
4.1.4. Limitations of the audit performed on the financial statements /128
4.2. The framework for carrying out a financial audit mission /131
4.2.1. Preliminary stage /132
4.2.1.1. General knowledge and understanding of the audited entity preliminary analytical procedures /132
4.2.1.2. Identification of the applicable financial reporting framework for the preparation of financial statements /133
4.2.1.3. Assessment and preliminary evaluation of the internal control system of the economic entity /133
4.2.1.4. Accepting the financial audit mission and contracting the works /136
4.2.2. Planning the financial audit mission /137
4.2.2.1. Agreement on the terms of the financial audit mission - Letter of mission /137
4.2.2.2. Establishing the significance threshold /138
4.2.2.3. Evaluation of specific financial audit risks - identification of significant distortions /141
4.2.2.4. The general audit strategy and the financial audit plan /146
4.2.3. Approach to the financial audit work stage /149
4.2.3.1. Collection of financial audit evidence argument in the substantiation of the audit opinion /149
4.2.3.2. Application of control tests and detail tests /154
4.2.3.2.1. Risk assessment tests /154
4.2.3.2.1.1. Detailed aspects of risk assessment tests /154
4.2.3.2.1.2. Application presentation on the use of questionnaires - Management questionnaire and Fraud questionnaire /155
4.2.3.2.2. Tests of the internal control system /160
4.2.3.2.3. Substantive procedures / Detailed tests /161
4.2.3.2.4. Audit risk assessment. Practical application /162
4.2.3.3. Application of substantive procedures and analytical procedures / 167
4.2.4. The conclusions of the financial audit mission - issuing the opinion and drawing up the financial audit report /168
4.2.4.1. Issuing the opinion and drawing up the financial audit report /168
4.2.4.2. Reporting of key aspects (K.A.M. Key Audit Matters) in the audit report /170
4.2.4.3. Reporting on the uncertainty of business continuity /172
4.3. Conclusions and comments resulting from the analysis/173
CHAPTER 5
FINANCIAL AUDIT IN THE ERA OF CONTINUOUS TRANSFORMATION – CHALLENGES AND OPPORTUNITIES /177
5.1. Foray into the future of the financial auditor profession in the era of globalization /177
5.2. The progressive redesign of the financial auditor profession in the context of globalization and information technology /179
5.2.1. Approach to the redesign of the financial audit in the context of globalization /179
5.2.2. Artificial intelligence vs. the financial auditor /181
5.2.3. Blockchain technology in financial audit /182
5.3. Aspects regarding audit risk in the new resilient context /183
5.4. Sustainability and social responsibility - attributes of the financial audit activity in the very near future /184
5.5. Conclusions, opinions, observations / 186
CAPITOLUL 6
CERCETARE APLICATIVA
Exprimarea adevarului contabil si prezentarea imaginii fidele a informatiilor prin situatiile financiare intocmite de o entitate de interes public din sectorul farmaceutic, printr‑un audit financiar ce corespunde exigentelor internationale/193
6.1. Aspecte introductive in tranzitia de la teorie la practica in auditul financiar /193
6.2. Evaluarea sistemului de controlul intern la unitatea farmaceutica studiata /195
6.3. Prezentarea rezultatelor cercetarii informatiilor cuprinse in documentele mentionate la subcapitolul 6.1. Aspecte introductive in tranzitia de la teorie la practica in auditul financiar si sintetizarea acestora in cele mai relevante documente elaborate in cadrul auditului financiar realizat la unitatea farmaceutica studiata /196
6.3.1. Planul de audit financiar /198
6.3.2. Raport de audit asupra situatiilor financiare /200
6.3.3. Raportul suplimentar al auditorului independent/205
6.3.4. Scrisoarea de recomandari /210
6.3.5. Raport catre Consiliul de Administratie al entitatii studiate /213
6.4. Analiza critica a rezultatelor studiului aplicativ si concluzii. Exprimarea adevarului contabil si reflectarea imaginii fidele prin audit financiar /215
CHAPTER 7
POSITIVE RESEARCH ON THE POSSIBILITIES OF IMPROVING THE FINANCIAL AUDIT ACTIVITY AND ITS IMPACT ON THE PRESENTATION OF THE TRUTH AND THE PRESENTATION OF THE TRUE IMAGE IN ACCOUNTING /220
7.1. General methodological aspects covered in order to carry out the scientific approach /220
7.2. Achieving the objectives of scientific research. Positive research on the reproduction of the truth and the presentation of the faithful image in accounting /222
7.2.1. Presentation of the purpose, objectives and work hypotheses /222
7.2.2. Carrying out the applied study on the working hypotheses, a way to achieve the objectives of the scientific research. Qualitative study / collected data and information /224
7.2.3. Results and discussions on the results obtained through the study carried out on working hypotheses /232
CHAPTER 8
GENERAL CONCLUSIONS VISION AND OWN CONTRIBUTIONS /244
8.1. General conclusions /244
8.2. Vision and contributions /254
8.3. Future research/259
BIBLIOGRAPHICAL REFERENCES /261
Specialized literature /261
Articles, Studies, Manuals, Dictionaries /263
Online Resources /267
Legislation and regulations /268
ABBREVIATIONS /270
TABLES, DIAGRAMS, FIGURES, GRAPHIC REPRESENTATIONS /271
APPENDICES /273
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