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“…El objetivo último es formular un programa de política legislativa que sea coherente con la estructura de incentivos de los agentes económicos que intervienen en el proceso de verificación contable y resulte adaptado a las características de la oferta y de la demanda de nuestro mercado de auditoría. Las conclusiones que se alcanzan y las soluciones que se proponen no coinciden siempre con las que prevalecen en la animada discusión que actualmente -en vísperas de la anunciada revisión de la Ley de Auditoría de Cuentas de 1988- se registra en foros oficiales y profesionales…”
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Tabla de Contenidos:

Tabla de Contenidos: “…1 Introduction 1 -- 1.1 Defining the scope of this work . 4 -- 2 Fundamentals and previous work 5 -- 2.1 Theoretical principles behind spatial fluctuations . 5 -- 2.1.1 Amplitude distribution due to changes in position 5 -- 2.1.2 The impulse response and other room acoustical quantities 10 -- 2.1.3 Variance of the reverberation time over space . 13 -- 2.1.4 Reference to the research question . 14 -- 2.2 Acoustical measurements in auditoria . 15 -- 2.2.1 Principles and established practice . 15 -- 2.2.2 Measurement uncertainty in architectural acoustics 18 -- 2.2.3 Observations in other fields of acoustics 21 -- 2.3 Uncertainties in measurements . 23 -- 2.3.1 General metrological terms . 23 -- 2.3.2 The guide to the expression of uncertainty -- in measurement 24 -- 2.4 The perception of sound in auditoria 33 -- 3 General Methodology 37 -- 4 Uncertainty of room impulse response measurements 41 -- 4.1 Introduction 41 -- 4.2 Uncertainty budget for room impulse response measurements 42 -- 4.3 Discussion . 45 -- 4.4 Conclusions 45 -- 5 Design of a measurement array 47 -- 5.1 Introduction 47 -- 5.2 Methodology . 48 -- 5.2.1 Requirements for the measurement setup . 48 -- 5.2.2 Design of a measurement device 52 -- 5.2.3 Acoustical measurements 53 -- 5.2.4 Data analysis . 56 -- 5.3 Results . 57 -- 5.3.1 Visualization of sound fields . 57 -- 5.3.2 Data for the uncertainty discussions 60 -- 5.4 Discussion . 60 -- 5.5 Conclusions 62 -- 6 Uncertain input quantities of the measurement function 65 -- 6.1 Introduction 65 -- 6.2 Uncertainty of room acoustical quantities . 66 -- 6.2.1 Methodology . 66 -- 6.2.2 Results 74 -- 6.3 Uncertainty of the sampling location 82 -- 6.3.1 Introduction . 82 -- 6.3.2 Initial methodology . 84 -- 6.3.3 Results 87 -- 6.3.4 Revised methodology . 88 -- 6.3.5 Results 88 -- 6.4 Discussion . 90 -- 6.5 Conclusions 91 -- 7 Measurement function 93 -- 7.1 Introduction 93 -- 7.2 Establishing the measurement function . 94 -- 7.2.1 Methodology . 94 -- 7.2.2 Results and discussion 99 -- 7.3 Compensating the effect of a finite sampling area . 103 -- 7.3.1 Methodology . 103 -- 7.3.2 Results and discussion 104 -- 7.4 Reducing the complexity . 106 -- 7.4.1 Methodology . 106 -- 7.4.2 Results 107 -- 7.5 Discussion . 108 -- 7.6 Conclusions 110 -- 8 Validity of the measurement function 111 -- 8.1 Introduction 111 -- 8.2 Methodology . 111 -- 8.2.1 Repeatability . 112 -- 8.2.2 Reproducibility 112 -- 8.3 Results . 117 -- 8.3.1 Repeatability . 119 -- 8.3.2 Reproducibility 121 -- 8.4 Discussion . 139 -- 8.5 Conclusions 141 -- 9 How accurately must a measurement position be defined? …”

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