L'attività di revisione contabile nelle PMI: aspetti organizzativi e rilievi critici

The main topic of this work is to investigate auditing in the SMEs’ context. As practitioners state, mandatory or optional auditing of SMEs (normally limited liability companies) highlights critical issues in relation to standards of auditing, enterprise size, and corporate structure. Since the auditor might have trouble understanding the control environment, technical auditing fit specific context. This isn’t about a standard of auditing simplification, but a different audit process-working. It takes place through checks on account balances rather than internal control system check.