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
DON’T 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
k21. In fiscal year 2013, did this establishment have its annual financial statements checked and certifies by an external auditor?