The auditor and the smaller company
Research output: Chapter in Book/Report/Conference proceeding › Chapter (peer-reviewed) › peer-review
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The auditor and the smaller company. / Page, Mike.
Current issues in auditing. ed. / M. Sherer; S. Turley. London : Paul Chapman, 1997. p. 275-288.Research output: Chapter in Book/Report/Conference proceeding › Chapter (peer-reviewed) › peer-review
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TY - CHAP
T1 - The auditor and the smaller company
AU - Page, Mike
PY - 1997
Y1 - 1997
N2 - There are two broad questions to be discussed in this chapter. Should small companies be required to have their accounts audited? And, if an audit is required by the operation of company law or otherwise, what special problems do auditors of a small company face and how should they resolve them? The first question is a matter of public policy and in practice needs to be answered by governments; the second question is about the conduct of auditing engagements and is a matter upon which members of the accounting and auditing professions need to form a view.
AB - There are two broad questions to be discussed in this chapter. Should small companies be required to have their accounts audited? And, if an audit is required by the operation of company law or otherwise, what special problems do auditors of a small company face and how should they resolve them? The first question is a matter of public policy and in practice needs to be answered by governments; the second question is about the conduct of auditing engagements and is a matter upon which members of the accounting and auditing professions need to form a view.
M3 - Chapter (peer-reviewed)
SN - 1853963658
SP - 275
EP - 288
BT - Current issues in auditing
A2 - Sherer, M.
A2 - Turley, S.
PB - Paul Chapman
CY - London
ER -
ID: 127233