Year: 2024
Type: article
Abstract: The paper presents the problems in the practice of quality control in small audit firms and the prospects for overcoming the challenges related to the formation of the system - the factors affecting the functioning of the quality control system are identified and analyzed; based on their analysis, opinions are expressed about the possible exclusion of small audit firms from the market and the retention of auditors employed in them; recommendations are given, the consideration of which will contribute to the provision of high-quality services by the audit firm.
Source: Business and Legislation
Authors: Iuri Papaskua, Ana Osikmishvili
Institution: Sokhumi State University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4405875257