The demand for the audit in small companies in the UK

Article Abstract:

The debate of big GAPP/little GAPP in the UK has resulted in a number of reporting concessions for small entities. The results of a study conducted among 385 company directors on whether the three size criteria in company legislation, namely turnover, balance sheet total and number of employees are enough for the demand for audit is presented.

Management dynamics, Management, Corporate directors, Surveys, Company business management

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The determinants of the UK Big Firm premium

Article Abstract:

The verification and measurement of the existence of a premium for large audit firms to take up audits in the United Kingdom is described. The examination of the determinants of this premium is presented.

Forecasts, trends, outlooks, Personnel administration, Analysis, Forecasts and trends, Compensation and benefits, Market trend/market analysis, Auditors

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Audit fee determinants and the large auditor premium in 1900

Article Abstract:

UK audit fees in 1900 are examined.

Commodity & service prices, Risk assessment, Prices and rates, Auditing, Company pricing policy, 1900 AD

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