Smaller Audits: Challenges and Insights

doi:10.1596/24776

Publication:
Smaller Audits: Challenges and Insights

dc.contributor.author	Shukarova-Savovska, Kalina
dc.contributor.author	Hodge, John
dc.date.accessioned	2016-08-02T22:05:47Z
dc.date.available	2016-08-02T22:05:47Z
dc.date.issued	2016
dc.description.abstract	Smaller audits are considered ‘a specialty’, with their own unique set of challenges for practitioners to address when engaging with smaller clients. This publication highlights some of those challenges and provides related insights that might be useful for practitioners, Small and Medium Sized Practices (SMPs) and Professional Accounting Organizations (PAOs) as they support their members.	en
dc.identifier	http://documents.worldbank.org/curated/en/2016/06/26526237/smaller-audits-challenges-insights
dc.identifier.doi	10.1596/24776
dc.identifier.uri	https://hdl.handle.net/10986/24776
dc.language	English
dc.language.iso	en_US
dc.publisher	World Bank, Washington, DC
dc.rights	CC BY 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	http://creativecommons.org/licenses/by/3.0/igo/
dc.subject	SKILLS
dc.subject	RESOURCES
dc.subject	GROWTH STRATEGIES
dc.subject	COMPETENCY
dc.subject	ACCOUNTING
dc.subject	ACCOUNTANTS
dc.subject	INTERNAL AUDITORS
dc.subject	AUDITORS
dc.subject	BUSINESS ADVICE
dc.subject	FINANCIAL MANAGEMENT
dc.subject	GLOBAL KNOWLEDGE
dc.subject	TURNOVER
dc.subject	KNOWLEDGE BASE
dc.subject	REPUTATION
dc.subject	BOUNDARIES
dc.subject	REGULATORY ENVIRONMENT
dc.subject	QUALITY AUDITS
dc.subject	EXCHANGE
dc.subject	INFORMATION
dc.subject	QUANTITATIVE CRITERIA
dc.subject	FINANCIAL STATEMENTS
dc.subject	INTERNAL CONTROLS
dc.subject	DECISION MAKING
dc.subject	COST
dc.subject	FINANCIAL STATEMENT
dc.subject	MERGERS
dc.subject	BUSINESS GROWTH
dc.subject	ACCRUALS
dc.subject	PRICE
dc.subject	TAX
dc.subject	OWNERSHIP
dc.subject	LEADING
dc.subject	FINANCIAL REPORTING STANDARDS
dc.subject	QUALITY CONTROL
dc.subject	QUALITY
dc.subject	ACCOUNTING SOFTWARE
dc.subject	REPORTING
dc.subject	OUTPUT
dc.subject	COMPLETE KNOWLEDGE
dc.subject	AUDITS
dc.subject	GOVERNANCE
dc.subject	SHAREHOLDERS
dc.subject	MARKET PARTICIPANTS
dc.subject	KNOWLEDGE
dc.subject	JURISDICTIONS
dc.subject	SMALL BUSINESS
dc.subject	COMMUNITY OF PRACTICE
dc.subject	COMPLEXITY
dc.subject	LABOR MARKET
dc.subject	DATA
dc.subject	COMPETITIVE EDGE
dc.subject	UNDERSTANDING
dc.subject	BUSINESS
dc.subject	INVESTMENT
dc.subject	INTERNAL AUDIT
dc.subject	INTERNAL CONTROL
dc.subject	BUSINESS ENVIRONMENT
dc.subject	INNOVATION
dc.subject	IDEAS
dc.subject	INVESTMENTS
dc.subject	PRACTITIONERS
dc.subject	CRITERIA
dc.subject	MARKETING
dc.subject	FINANCIAL REPORTING
dc.subject	SMALL” BUSINESSES
dc.subject	QUALITY ASSURANCE
dc.subject	AUDIT
dc.subject	AUDITING STANDARDS
dc.subject	LEARNING
dc.subject	PUBLIC ACCOUNTABILITY
dc.subject	PROCESS
dc.subject	PRACTICE
dc.subject	OUTSOURCING
dc.subject	INSIGHTS
dc.subject	SMALL BUSINESSES
dc.subject	EFFICIENCY
dc.subject	AUDITING
dc.subject	CORPORATE GOVERNANCE
dc.title	Smaller Audits	en
dc.title.subtitle	Challenges and Insights	en
dc.type	Brief	en
dc.type	Fiche	fr
dc.type	Resumen	es
dspace.entity.type	Publication
okr.crossref.title	Smaller Audits: Challenges and Insights
okr.date.disclosure	2016-06-27
okr.doctype	Publications & Research
okr.doctype	Publications & Research::Brief
okr.docurl	http://documents.worldbank.org/curated/en/2016/06/26526237/smaller-audits-challenges-insights
okr.guid	915551467007026218
okr.identifier.doi	10.1596/24776
okr.identifier.externaldocumentum	090224b084405349_1_0
okr.identifier.internaldocumentum	26526237
okr.identifier.report	106079
okr.imported	true
okr.language.supported	en
okr.pdfurl	http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2016/06/27/090224b084405349/1_0/Rendered/PDF/Smaller0audits000challenges0and0insights.pdf	en
okr.topic	Finance and Financial Sector Development::Financial Regulation & Supervision
okr.topic	Private Sector Development::Corporate Governance and Corruption
okr.topic	Law and Development::Corruption & Anticorruption Law
okr.unit	GOV PRMM - ECA (GGO21)