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top quaternion and subaltern canvas firms. Midsize and pocket-sized firms does non have affluent resources to size up \nthe bear-sized companies. To hit the standardised that have been reached by the top quaternary firms will \n claim different firms to app atomic number 18l heavily in terms of resources, energy, and time. more than so, investing \nin financial and other resources can be extremely unassured for other firms. This is because of the \n pricey nature of marking up to achieve the resources needed in canvasing intumescent companies. thither is \nneed to recoil barriers to entry in order to deepen competition from midsize and teensy canvas \nfirms. \nMidsize and low audit firms casing the problem of special technical capabilities and narrow down \nindustry cognition. large(p) companies have composite plant organizational structures and entangled\naccounting policies. Thus, in looking for an auditor, globe companies seeks audit firms with \n mag nificent industry association and technical cap faculty. Since clear audit firms does non have \n commensurate expertise, large companies ar left with particular to the big audit fiems. Technical and \n specialise industry knowledge limits small firms ability to enter the large company audit \nmarket and lowers their concentration. littler audit firms panorama trouble in sustaining their \ntechnical knowledge. match to Velte and Stiglbauer (2012), smaller firms bring \nmaintaining technical expertise as time-consuming and extremely costly. In addition, smaller \naudit firms face difficulty in update its staff with recent standards and procedures. Auditing \nstandards and procedures keep ever-ever-changing due to the changing nature of byplay environment. \nReputation is other problem that has hindered midsize and small firms from competing with \nthe largest audit firms. Midsize and small audit firms does non enjoy the reputations that the \nlargest firms are enjoying. Large companies seeks the service of firms with excellent reputation.