Are the Australian Auditing Standards appropriate for audits of small and medium enterprises (SMEs) by small and medium practitioners (SMPs)? |
Introduction
We need your input.
The scalability of auditing standards to audits of small and medium enterprises (SMEs) has been recognised internationally as a challenging issue.
The scalability of auditing standards to audits of small and medium enterprises (SMEs) has been recognised internationally as a challenging issue.
The International Auditing and Assurance Standards Board (IAASB) is holding a two-day workshop at the end of January to explore and address whether:
- there are gaps in the auditing standards
- the standards can be readily applied to SME audits
- further standards or guidance are needed for non audit services
- the IAASB can do anything else to assist.
An AUASB member will participate in this workshop, and so we can best represent Australian practitioners, we ask that you give us your feedback on the issues via this fifteen minute survey by Monday 23 January. (Your individual responses will remain confidential.)
We appreciate your support.
We appreciate your support.