Do ISAs fulfil their aim in the audit of SMEs? : A study concerning how the implementation of ISAs in Sweden has affected audit quality and efficiency in the audit of small and medium-sized enterprises
Previous research noticed a conflict between audit quality and efficiency that has been discussed when applying International Standards on Auditing (ISAs) in the audit of small and medium-sized enterprises (SMEs). However, there is a lack of research that concerns ISAs affect on audit quality and ef...
| Main Authors: | , |
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| Format: | Others |
| Language: | English |
| Published: |
Uppsala universitet, Företagsekonomiska institutionen
2014
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| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-226893 |