Serviços Personalizados
Journal
Artigo
Indicadores
Citado por SciELO
Acessos
Links relacionados
Citado por Google
Similares em SciELO
Similares em Google
Compartilhar
Cuadernos de Contabilidad
versão impressa ISSN 0123-1472
Resumo
SOSA-CARDOZO, Jenny Marlene. Assurance Services in Small Business: High or Low Assurance Level?. Cuad. Contab. [online]. 2013, vol.14, n.34, pp.75-90. ISSN 0123-1472.
Currently, the regulation on information assurance services is aimed at the proper identification the information assurance services that more thoroughly satisfy the need for information credibility in small businesses. The present paper opens with the definition of relevant concepts: information assurance services and mall business. It then illustrates, through an overview of the literature, the proposed matter of information assurance services in this type of organisations. Furthermore, the paper discusses the different situations taking place in the Colombian context, and evidences the need for making some information assurance services mandatory in certain entities in the group of small businesses, depending on their higher or lower information credibility requirements.
Palavras-chave : Small Business; Information Assurance; Statutory Auditor; Convergence; credibility; financial information; Convergência (Economia); credibilidade; informações financeiras.