Up to now, I found very interesting points of view, but most of them are different from the others and that's the reason I posted this question.
I think that we all should agree in one single procedure (of course, I have no idea which one is the correct one). Some people say that is more conservative to take a single engine go around like a single engine take off, adding that you are higher, so you will always be "covered". Others say that a go around is a go around, not taking care of how many engines do you have. As I'am learning for you guys there are some other interesting theories, but at the end I don't really get to understand which one is the right one.