Auditing the Owner/Manager Dominated Entity.
研究了小企业审计的方法，评估可审计性和控制环境，以及与控制完整性认定相关的评估，提出需要为小企业审计方法提供更好的逻辑基础。
Abstract Examines approaches to audits of small businesses. Assessment of auditability and the control environment; Assessing the control related to the completeness assertion; Need for better logical underpinning for the approach to the smaller business audit.