Small and medium-sized businesses, also known as SMEs, represent an important part of the economy. However, international auditing standards have not been not well tailored to this business category. Niels van Nieuw Amerongen, holder of the Kreston Netherlands SME Accountancy chair at Nyenrode Business University, analyzed with a research team stakeholder roundtable discussions focused on an international auditing standard for less complex entities. He summarized the findings in two international publications.
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A strong relationship between SME entrepreneur and the external auditor and experiencing added value with respect to the auditor’s service provision coherently go together. This is the conclusion of a scientific study led by Prof. Dr. Niels van Nieuw Amerongen RA.