Audits of private companies

Authored by: John Christian Langli , Tobias Svanström

The Routledge Companion to Auditing

Print publication date:  September  2014
Online publication date:  September  2014

Print ISBN: 9780415633635
eBook ISBN: 9780203094921
Adobe ISBN: 9781136210358

10.4324/9780203094921.ch12

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Abstract

In this chapter we review research on audits of private companies. 1 The topic is important for several reasons. One is that research focusing on public companies may not be generalizable to private companies since public companies differ from private companies along a number of important dimensions (which we discuss in the next section). Thus, it is not clear to what extent findings based on public companies can provide insight and guidance for regulators, standard setters, researchers and users of (audited) financial statements when it comes to auditing in the private sector.

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