IAASB staff Q&A on clarified ISAs
11 Aug 2009
To assist auditors worldwide in implementing the clarified International Standards on Auditing (ISAs), the staff of the International Auditing and Assurance Standards Board (IAASB) has developed a new question-and-answer publication entitled Applying ISAs Proportionately with the Size and Complexity of an Entity.
The publication is relevant in the context of any audit, but will be of particular help to those who audit, or oversee the audits of, small and medium-sized entities (SMEs). Click for:
- Information on IAASB Clarity Project on the IAASB's website.
- Link to the Q&A Publication on the IAASB's website.
