Reflection on the adaptation of international auditing standards to SMEs
Mohamed Hedi Mzah
Broschiertes Buch

Reflection on the adaptation of international auditing standards to SMEs

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It is in the presence of all these particularities and in particular the various criticisms addressed to audit professionals in recent times and the standard-setting work undertaken by international audit bodies to deal with these situations that it seemed appropriate to raise the issue of examining the responses provided by international standard-setting bodies in terms of improving audit quality. Indeed, the new audit planning standards increasingly insist on taking into account strategic risks, the process of assessing corporate risks, the evaluation of significant risks and the evolution o...