11 See footnote (vii) page 2. Figure 2. The Wholesale, Retail Trade and Repairs sectors includes businesses such  as cash and carry wholesalers, all retail shops and also includes car sales. 12 See Department of Finance SME Credit – Demand Survey October 2017 – March 2018 page 1. Available here. 13 See footnote (xiii) page 59.
Sometimes there may be a discrepancy between, on the one hand, general expectations regarding an auditor's work and, on the other hand, legislative requirements. In a court of law it can be difficult to prove that an auditor has not observed good auditing practices.