Abstract The main research objectives are to ascertain the state of the art of the postauditing practices of UK small/medium enterprises (SMEs) to fill a gap in the literature and to offer a sound empirical base for future discussion. We show that the reality of those that undertake postaudits differs from the perceptions of those that do not and may therefore present a learning opportunity. The level of importance of the three key objectives (control, learning, and evaluation) of a postaudit appears to be influenced by organizational structure. The reasons for not undertaking a postaudit and difficulties encountered are clearly evidenced.

中文翻译：

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英国中小企业组织资本项目后审计研究

摘要 主要研究目标是确定英国中小企业 (SME) 审计后实践的最新进展，以填补文献空白，并为未来的讨论提供良好的实证基础。我们表明，那些进行后审计的人的现实与那些不这样做的人的看法不同，因此可能提供学习机会。审计后三个关键目标（控制、学习和评估）的重要性水平似乎受组织结构的影响。不进行事后审计的原因和遇到的困难都有明确的证据。