PERAN AUDIT PADA USAHA KECIL DAN MENENGAH

Abstract

SMEs usually have problems both financial and other resources. Financial problems arise in the form of limited capital and difficulties accessing sources of capital, while non-financial problems such as the low skills and educational level of managers/owners, weak business networks and so on, lead to low competitiveness of SMEs compared to modern SME businesses. Small businesses need external audits when there is an information discrepancy between management, usually the business owner, and employees working for the company. However, according to many references, many SMEs in EU countries do not carry out external testing because of the high cost of testing. So this article will focus on the demand for and supply of audit services and the interests of third parties and management in small and medium enterprises.