Shukarova-Savovska, KalinaHodge, John2016-08-022016-08-022016https://hdl.handle.net/10986/24776Smaller 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-USCC BY 3.0 IGOSKILLSRESOURCESGROWTH STRATEGIESCOMPETENCYACCOUNTINGACCOUNTANTSINTERNAL AUDITORSAUDITORSBUSINESS ADVICEFINANCIAL MANAGEMENTGLOBAL KNOWLEDGETURNOVERKNOWLEDGE BASEREPUTATIONBOUNDARIESREGULATORY ENVIRONMENTQUALITY AUDITSEXCHANGEINFORMATIONQUANTITATIVE CRITERIAFINANCIAL STATEMENTSINTERNAL CONTROLSDECISION MAKINGCOSTFINANCIAL STATEMENTMERGERSBUSINESS GROWTHACCRUALSPRICETAXOWNERSHIPLEADINGFINANCIAL REPORTING STANDARDSQUALITY CONTROLQUALITYACCOUNTING SOFTWAREREPORTINGOUTPUTCOMPLETE KNOWLEDGEAUDITSGOVERNANCESHAREHOLDERSMARKET PARTICIPANTSKNOWLEDGEJURISDICTIONSSMALL BUSINESSCOMMUNITY OF PRACTICECOMPLEXITYLABOR MARKETDATACOMPETITIVE EDGEUNDERSTANDINGBUSINESSINVESTMENTINTERNAL AUDITINTERNAL CONTROLBUSINESS ENVIRONMENTINNOVATIONIDEASINVESTMENTSPRACTITIONERSCRITERIAMARKETINGFINANCIAL REPORTINGSMALL” BUSINESSESQUALITY ASSURANCEAUDITAUDITING STANDARDSLEARNINGPUBLIC ACCOUNTABILITYPROCESSPRACTICEOUTSOURCINGINSIGHTSSMALL BUSINESSESEFFICIENCYAUDITINGCORPORATE GOVERNANCEBriefWorld Bank10.1596/24776