Use of analytical procedures in small and medium sized audit firms: a descriptive study in Singapore.
Chong, Fee Foong.
Chiam, Tak Shen.
Date of Issue2002
College of Business (Nanyang Business School)
This study describes and compares the role, extent of use, perceived effectiveness and efficiency of APs by auditors in a small- (Firm S) and a medium-sized (Firm M) certified public accountant (CPA) firms in Singapore. It also provides an understanding on the information used, techniques employed and the type of approach that auditors from these firms take in performing APs.
Final Year Project (FYP)
Nanyang Technological University