Show simple item record Iwisi, D.S. Kitindi, E.G. Basson, N. 2012-11-21T06:03:21Z 2012-11-21T06:03:21Z 2007
dc.identifier.citation Iwisi, D.S. et al (2007) The small business audit: problems faced by auditors in selected SADC countries, Asian Review of Accounting, Vol. 10, pp. 105-120 en_US
dc.identifier.issn 1726-0531 (print)
dc.description.abstract Auditing lends credibility to financial statements of enterprises. The Southern African Development Community (SADC) has committed itself to the promotion of small businesses in member countries. This implies that auditors will become more involved with small businesses as a result of their expected growth and expansion. However, small businesses are said to have characteristics that cause difficulties to their auditors. This study investigates the characteristics of small businesses in three SADC countries, problems auditors of small businesses in those countries face, frequency of occurrence of those problems, and their impact on auditing. The findings suggest that characteristics of small businesses in the selected SADC countries are similar to those of small businesses in other countries. Many of twenty-three problems suggested to auditors rarely occured, or occurred only occassionally. However, some problems are considered to have an important effect on auditing. en_US
dc.language.iso en en_US
dc.publisher Emerald Group Publications, en_US
dc.subject Small enterprises en_US
dc.subject Small business audit en_US
dc.subject Auditors en_US
dc.subject SADC en_US
dc.title The small business audit : problems faced by auditors in selected SADC countries en_US
dc.type Published Article en_US en_US

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