Volume 19, Issue 1 pp. 81-87
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THE PROFILE OF AUDIT PRACTICE IN AUSTRALIA: SOME FURTHER ANALYSIS

D. M. Gilling

D. M. Gilling

Department of Accounting and Finance Monash University

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Abstract

This paper examines the degree of audit concentration and audit specialization in local Government Auditing in Australia. The results cast new light on the structure of the audit profession in Australia and the role of medium sized and small audit firms in that structure.

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