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Audit Exemption for Small Companies - Accounting and - ACRA

Audit Exemption for Small Companies - Accounting and - ACRA

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Services small companies can get from professional firms<br />

- review engagement<br />

• review engagement (SSRE 2400)<br />

– obtain sufficient appropriate evidence primarily<br />

through inquiry <strong>and</strong> analytical procedures to be<br />

able to draw conclusions<br />

– document matters which are important in<br />

providing evidence to support the review report<br />

– it provides a moderate level of assurance<br />

– expressed in the <strong>for</strong>m of negative assurance<br />

© 2010 Foo Kon Tan Grant Thornton LLP

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