Practitioner's Guide to Audit of Small Entities (Revised 2020)

Last updated: 11 February 2020
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This guide provides a practical approach to auditing small entities in accordance with auditing standards. It covers key aspects of planning, execution, and reporting for small entity audits. The document includes checklists, templates, and illustrative letters to assist practitioners. It is particularly useful for auditors who conduct audits of small businesses and need to ensure compliance with current auditing standards.

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