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
Sysmiss
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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?