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Audit Exemption for Small Companies - Accounting and - ACRA

Audit Exemption for Small Companies - Accounting and - ACRA

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Clarity SSA 300 Planning an <strong>Audit</strong> of Financial<br />

Statements<br />

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

of financial statements<br />

•SSA is written in the context of recurring audits<br />

•additional considerations in an initial audit<br />

engagement are separately identified<br />

© 2010 Foo Kon Tan Grant Thornton LLP

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