Author:
Fearnley Stella,Hines Tony,McBride Karen,Brandt Richard
Abstract
As part of a deregulation initiative for small businesses, the audit exemption limit was raised to £1m by the Audit Exemption (Amendment) Regulations 2000 in May 2000. This paper examines the possible consequences of this change on the supply of registered auditors' services and the subsequent impact this may have on a range of business entities, other than small private companies, which use registered auditors for various purposes.
Reference14 articles.
1. The issues relating to small companies are set out in DTI (2000) 'Modern company law for a competitive economy: Developing the framework', London, pp.269-290.
2. AUDIT REGULATION IN THE UK: SOME PRELIMINARY OBSERVATIONS
3. Audit regulation: A partial solution expanded
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