Guide to Using International Standards on Auditing in - IFAC
Guide to Using International Standards on Auditing in - IFAC
Guide to Using International Standards on Auditing in - IFAC
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
Small and Medium Practices Committee<br />
<str<strong>on</strong>g>Internati<strong>on</strong>al</str<strong>on</strong>g> Federati<strong>on</strong> of Accountants<br />
545 Fifth Avenue, 14th Floor<br />
New York, NY 10017 USA<br />
This Implementati<strong>on</strong> <str<strong>on</strong>g>Guide</str<strong>on</strong>g> was prepared by the Small and Medium Practices Committee of<br />
the <str<strong>on</strong>g>Internati<strong>on</strong>al</str<strong>on</strong>g> Federati<strong>on</strong> of Accountants (<strong>IFAC</strong>). The committee represents the <strong>in</strong>terests<br />
of professi<strong>on</strong>al accountants operat<strong>in</strong>g <strong>in</strong> small- and medium-sized practices and other<br />
professi<strong>on</strong>al accountants who provide services <str<strong>on</strong>g>to</str<strong>on</strong>g> small- and medium-sized entities.<br />
This publicati<strong>on</strong> may be downloaded free of charge from the <strong>IFAC</strong> website: www.ifac.org. The<br />
approved text is published <strong>in</strong> the English language.<br />
The missi<strong>on</strong> of <strong>IFAC</strong> is <str<strong>on</strong>g>to</str<strong>on</strong>g> serve the public <strong>in</strong>terest, strengthen the worldwide accountancy<br />
professi<strong>on</strong>, and c<strong>on</strong>tribute <str<strong>on</strong>g>to</str<strong>on</strong>g> the development of str<strong>on</strong>g <strong>in</strong>ternati<strong>on</strong>al ec<strong>on</strong>omies by<br />
establish<strong>in</strong>g and promot<strong>in</strong>g adherence <str<strong>on</strong>g>to</str<strong>on</strong>g> high-quality professi<strong>on</strong>al standards, further<strong>in</strong>g the<br />
<strong>in</strong>ternati<strong>on</strong>al c<strong>on</strong>vergence of such standards, and speak<strong>in</strong>g out <strong>on</strong> public <strong>in</strong>terest issues where<br />
the professi<strong>on</strong>’s expertise is most relevant.<br />
For further <strong>in</strong>formati<strong>on</strong>, please email paulthomps<strong>on</strong>@ifac.org.<br />
Copyright@ Oc<str<strong>on</strong>g>to</str<strong>on</strong>g>ber 2010 by the <str<strong>on</strong>g>Internati<strong>on</strong>al</str<strong>on</strong>g> Federati<strong>on</strong> of Accountants (<strong>IFAC</strong>). All rights<br />
reserved. Permissi<strong>on</strong> is granted <str<strong>on</strong>g>to</str<strong>on</strong>g> make copies of this work provided that such copies are for<br />
use <strong>in</strong> academic classrooms or for pers<strong>on</strong>al use and are not sold or dissem<strong>in</strong>ated and provided<br />
that each copy bears the follow<strong>in</strong>g credit l<strong>in</strong>e: “Copyright © Oc<str<strong>on</strong>g>to</str<strong>on</strong>g>ber 2010 by the <str<strong>on</strong>g>Internati<strong>on</strong>al</str<strong>on</strong>g><br />
Federati<strong>on</strong> of Accountants. All rights reserved. Used with permissi<strong>on</strong>.” Otherwise, written<br />
permissi<strong>on</strong> from <strong>IFAC</strong> is required <str<strong>on</strong>g>to</str<strong>on</strong>g> reproduce, s<str<strong>on</strong>g>to</str<strong>on</strong>g>re, or transmit this document, except as<br />
permitted by law. C<strong>on</strong>tact permissi<strong>on</strong>s@ifac.org.<br />
ISBN: 978-1-60815-076-2