New IFAC guide to audits of SMEs

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18 Dec 2007

The International Federation of Accountants has published a Guide to Using International Standards on Auditing (ISAs) in the Audit of Small- and Medium-sized Entities.

IFAC's Small and Medium Practices (SMP) Committee commissioned this guide to assist SMPs and others in applying ISAs in SME audits. The guide provides a detailed analysis of the standards and their requirements in the context of an SME audit. The guide may be Downloaded from IFAC's website (PDF 7,071k).

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