Reid, Gavin C. (contributor); Smith, Julia A. (contributor) - 2007
For some years now there has been concern expressed in the literature that small to
medium sized enterprises (SMEs) differ … criteria, although a sizeable proportion (16%) preferred the audit
exemption threshold, and a further 11%, the medium … “practitioners with
even one medium-sized or large client will now need to keep up with two sets of
standards, not one” (Murphy and …