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| Tekijä: | Collis, J. Jarvis, R. Skerratt, L. |
| Otsikko: | The demand for the audit in small companies in the UK |
| Lehti: | Accounting and Business Research
2004 : VOL. 34:2, p. 87-100 |
| Asiasana: | Accounting standards Auditing Companies by size Small business United Kingdom |
| Kieli: | eng |
| Tiivistelmä: | A recent development of the big GAAP/little GAAP debate in the UK was the proposal to raise the audit exemption threshold for small companies to EC levels. This article is based on a survey of the directors of 385 companies confirming to the EC definition of "small". It is investigated whether the three size criteria in company legislation (turnover, balance sheet total and number of employees) are appropriate and sufficient proxies for the demand for the audit by developing and testing a number of theoretical models. |
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