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2007 39 3 3 227-48 2014 46 91-107 2004 39 3 3 223-51 1999 31 1 1 35-61 2014 2009 24 1 1 39-57 2008 11 2 2 123-42 2003 32 117 117 571-601 2014 29 316-30 2004 39 1 1 265-88 2002 17 8 8 438-51 2007 20 2 2 269-96 2004 39 3 3 289-95 2009 19 34 34 121-34 2007 10 1 1 133-56 2007 79 3 3 245-62 2007 2008 43 2 2 184-206 2011 10 2 2 1-22 2004 1 2 2 205-19 2003 22 325-45 Ernst & Young 2011 Fundación de Estudios Financieros (FEF) 2007 2012 33 2 2 101-28 2006 13 2 2 78-97 2003 32 115 115 184-214 2008 15 4 4 187-98 2011 24 4 4 471-501 2004 23 5 5 351-79 2001 15 1 1 49-70 Institute of Chartered Accountants in England and Wales (ICAEW) 1997 Institute of Chartered Accountants in England and Wales (ICAEW) 2011 Instituto de Auditores Internos de España 2006 1-17 2000 35 4 4 495-519 2003 78 2 2 449-69 1997 13 3 3 229-49 2005 22 1 1 125-42 2002 11 4 4 723-40 2004 15 3 3 235-60 2000 3 1 1 115-29 2006 38 4 4 387-404 2006 7 3-4 3-4 268-82 2007 16 1 1 50-63 2002 54 1 1 31-53 2012 47 437-68 2005 113-33 2000 9 1 1 7-29 2005 Oviedo 1991 16 1 1 145-79 2007 2009 16 2 2 94-107 1999 74 3 3 251-80 2014 2000 32 4 4 447-78 2008 1 107-21 2007 39 3 3 197-210 2008 3 1 1 45-64 2003 July 3 Cardiff