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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

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