We cannot forget, in this sense, the increasing use that the Spanish tax administration is making of audit reports, [In relation to the Spanish case, we understand that the entry into force of Law 43/1995, on Corporation Tax, By establishing the adjusted accounting result as the tax base, it opens up even more the possibilities of using the audit report by the tax inspection. In this regard, Arenas and Garrido (1999, pp. 525528) can be consulted, where the importance that an accounting result accompanied by an audit report may have without qualifications, in the presence of a tax inspection, as well as the importance that the accounting results may have. different types of exceptions, not only those of a fiscal nature, in the performance of the inspection; Among the latter, we think that the exceptions that come from recommendations aimed at increasing the result recorded by the entity will have a special effect.]
Something logical and in line with what happens in pioneer countries in the development of the audit function.