A Comparative Analysis of the Scope and Content of External Audit of Financial Reports Concerned with Spanish Regional Governments: Are the Existing Differences Related with their Financial Position and the Degree of Compliance with Budgetary Stability Ru. Lex localis - Journal of Local Self-Government, [S. l.], v. 20, n. 1, p. 129–159, 2022. DOI: 10.4335/20.1.129-159(2022). Disponível em: https://lex-localis.org/index.php/LexLocalis/article/view/1721. Acesso em: 15 sep. 2025.