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Collis, Jill (2005)
Languages: English
Types: Unknown
Subjects: accounting
The purpose of this paper is to investigate the role of size as a proxy for qualitative factors that have a significant influence on whether small companies will have a voluntary audit. It builds on previous work by the author that has investigated the costs versus benefits of voluntary audit in small companies filing full accounts in the UK. The study is a further analysis of data from a random sample of 790 conmpanies with a turnover up to £4.8m, balance sheet total up to £2.4m and up to 50 employees collected via a postal questionnaire.
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    • Mitchell, P. (1999) 'The profession's view: Why the threshold should be raised', Accountancy Age, 23 September, p. 21.
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    • Pratten, C. (1998) The Uses of the Accounts of Small and Medium-sized Companies and the Effects of the Audit Exemption Regime, London: ICAEW.
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