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 [Internet]. 2022 Jan. 23 [cited 2025 Sep. 15];20(1):129-5. Available from: https://lex-localis.org/index.php/LexLocalis/article/view/1721