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 250 Consideration of Laws <strong>and</strong><br />
Regulations in an <strong>Audit</strong> of Financial Statements<br />
• deals with the auditor's responsibility to consider<br />
laws <strong>and</strong> regulations in an audit of financial<br />
statements<br />
• does not apply to other assurance engagements in<br />
which the auditor is specifically engaged to test <strong>and</strong><br />
report separately on compliance with specific laws<br />
or regulations<br />
© 2010 Foo Kon Tan Grant Thornton LLP