2306-9155 2306-9155 S2306-91552019000200158 Cuba Cuba 00 12 2019 00 12 2019 13 2 158 181

Audita S.A 2018 2004 2014 2017 2015 2017 2017 España 2018 10 5 5 21-33 2002 2002 Fourth 948 2015 2008 2016 2017 9 3 3 16-23 2014 10 10 10 160-9 2002 1962 2016