Audit of smaller entities
Audit of smaller entities A snapshot of special considerations in standards on auditing
- 2012
- 61-73
The perpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This confidence is provided by the auditor through the opinion that he/she expresses on the financial statements subject to audit i.e. whether thaes financial statements have been prepared, in all material repects, in accordance with the applicable financial reporting framework.
AUDITING STANDARDS
657.45
The perpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This confidence is provided by the auditor through the opinion that he/she expresses on the financial statements subject to audit i.e. whether thaes financial statements have been prepared, in all material repects, in accordance with the applicable financial reporting framework.
AUDITING STANDARDS
657.45