Audit Exemption for Small Companies - Accounting and - ACRA
Audit Exemption for Small Companies - Accounting and - ACRA
Audit Exemption for Small Companies - Accounting and - ACRA
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Clarity SSA 210 Agreeing the Terms of<br />
<strong>Audit</strong> Engagements<br />
• deals with the auditor's responsibilities in agreeing<br />
the terms of the audit engagement with<br />
management <strong>and</strong>, where appropriate, those<br />
charged with governance<br />
• includes establishing that certain preconditions <strong>for</strong><br />
an audit, responsibility <strong>for</strong> which rests with<br />
management <strong>and</strong>, where appropriate, those<br />
charged with governance, are present<br />
• SSA 220 deals with those aspects of engagement<br />
acceptance that are within the control of the auditor<br />
© 2010 Foo Kon Tan Grant Thornton LLP
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