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Keywords: small and medium-sized audit practices (SMPs)
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Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 105–128.
Published: 01 August 2014
...Joost van Buuren; Christopher Koch; Niels van Nieuw Amerongen; Arnold M. Wright SUMMARY: This study investigates the role of business risk perspectives in the audit of smaller and medium-sized entities (SMEs) by small and medium-sized audit practices (SMPs). The research is important, since we...