OTHMAN, Rohana; ABIDIN, Zubaidah ZAINAL; THIRUMANICKAM, … - In: Asian Journal of Empirical Research 3 (2013) 10, pp. 1277-1290
addressed the issue of audit exemption for small companies. Over the years, these countries and several others have exempted … currently being reviewed to allow for an audit exemption for small companies. This study therefore explores factors that may be … associated with the take-up level of audit exemption among small medium enterprises (SMEs) in Malaysia namely; value of audit …