In fiscal year [insert last complete fiscal year], did this establishment have its annual financial statements checked and certified by an external auditor?
Categories
Value
Category
-9
DO NOT KNOW (SPONTANEOUS)
1
Yes
2
No
Warning: these figures indicate the number of cases found in the data file. They cannot be interpreted as summary statistics of the population of interest.
Interviewer instructions
Certification of financial statements by external auditor. Self-explanatory
Others
Notes
During the last complete fiscal year, did this establishment have its annual financial statements checked and certified by an external auditor?