No. | Questions | Yes | Ratio | Some extent | Ratio | No | Ratio |
1 | Is there a competent central authority to transfer the implementation of the IFRS for SMEs | 10 | 22% | 10 | 22% | 25 | 56 |
2 | The auditors are able to supervise and control the mechanisms of applying IFRS for SMEs | 25 | 56% | 5 | 11% | 15 | 33% |
3 | Here is a role for the Board of Accounting and Auditing Standards in the process of transition to the implementation of IFRS for SMEs | 15 | 33% | 10 | 22% | 20 | 45% |
4 | The role of the Association of Accountants and Auditors is influential in the process of transition to the application of the IFRS for SMEs | 5 | 11% | 15 | 33% | 25 | 56% |
5 | The Audit and Audit Board has a significant role to play in ensuring the transition to the implementation of IFRS for SMEs | 15 | 33% | 10 | 22% | 20 | 45% |