The objective of this study is to understand how small and medium audit practices (SMPs) deal with the obligation to conform to evolving norms, given their limited resources and the fact that they serve a client base of mainly small and medium‐sized enterprises (SMEs). Semi‐structured interviews held with 36 respondents working in 33 SMPs revealed that the main response of some SMPs’ to conflicting normative, material and client constraints was to eliminate the normative constraints by exiting the field to which the constraints pertained. When this was impossible, they resorted to less radical strategies. All strategies eventually led to adverse effects, including loss of expertise by some firms and practitioners, a condition that exacerbates the fragmentation within the accounting profession. Disenchanted by an increasingly demanding normative environment, the majority of respondents dealt with their disillusionment by mechanically applying the updates, a process that can lead to lower audit quality. Although the accounting profession was attempting to overcome a confidence crisis by issuing the updates, it ended up ignoring its less visible members and thus triggered upheavals with potentially irreversible consequences. In addition, banks may have been involved in narrowing the audit market for SMPs.

中文翻译：

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SMP对规范，材料和客户约束冲突的战略回应

这项研究的目的是了解中小型审计实践（SMP）如何处理符合不断发展的规范的义务，因为它们的资源有限，而且它们为主要是中小型企业（SME）的客户群提供服务的事实）。对33个SMP中的36名受访者进行的半结构化访谈显示，一些SMP对规范，材料和客户约束相互冲突的主要反应是通过退出与约束相关的领域来消除规范约束。当这不可能时，他们诉诸于不太激进的策略。所有策略最终都会带来不利影响，包括一些公司和从业者失去专业知识，这种情况加剧了会计专业内部的分散性。由于对规范环境的要求越来越高而感到失望，大多数被调查者通过机械地应用更新来解决他们的幻灭，此过程可能导致审核质量降低。尽管会计行业正试图通过发布更新来克服信心危机，但最终却忽略了其鲜为人知的成员，从而引发了动荡，并带来了不可逆转的后果。此外，银行可能已经参与了缩小SMP审计市场的工作。它最终忽略了其鲜为人知的成员，从而引发了动荡，并带来了不可逆转的后果。此外，银行可能已经参与了缩小SMP审计市场的工作。它最终忽略了其鲜为人知的成员，从而引发了动荡，并带来了不可逆转的后果。此外，银行可能已经参与了缩小SMP审计市场的工作。