To write a short essay about Auditing. The topic is : Should small companies be audited?

Sources of ideas for topics include:
• Academic journals
• FRC website for current issues
• News sites such as AccountingWeb and Accountancy Age

Additional Requirements
This question will be marked flexibly, but as a guideline marks are likely to be allocated as follows:

Introduction and explanation of the issue
20 marks
An assessment of any theories, arguments and research relevant to the topic. This section should include your own opinions
65 marks
15 marks