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Audit Exemption for Small Companies - Accounting and - ACRA

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Clarity SSA 230 <strong>Audit</strong> Documentation<br />

•deals with the auditor's responsibility to prepare audit<br />

documentation <strong>for</strong> an audit of financial statements<br />

•the Appendix to this SSA lists other SSAs that contain<br />

specific documentation requirements <strong>and</strong> guidance<br />

•the specific documentation requirements of other<br />

SSAs do not limit the application of this SSA<br />

•law or regulation may establish additional<br />

documentation requirements.<br />

© 2010 Foo Kon Tan Grant Thornton LLP

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