• other-technical-guidance

Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities, Third Edition

This comprehensive implementation guide from IFAC is intended to help practitioners understand and efficiently apply the clarified International Standards on Auditing (ISAs) to audits of small- and medium-sized entities (SMEs). First issued in 2007 and developed with the Canadian Institute of Chartered Accountants, it is designed for use by all practitioners. Volume 1 covers the basic concepts of a risk-based audit in conformance with the ISAs. Volume 2 contains practical guidance on performing SME audits, including two illustrative case studies—one of an SME audit and one of a micro-entity audit.

To access guide: Click here

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