http://web.ifac.org/publications/small-and-medium-practices-committee/implementation-guides
Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities, Second Edition #
This guide was commissioned by the IFAC Small and Medium Practices (SMP) Committee to assist practitioners on the audit of small- and medium-sized entities (SMEs), and to promote consistent application of the International Standards on Auditing (ISAs).
DOWNLOAD - ISBN 978-1-60815-076-2
556 Pages | October 2010
Guide to Quality Control for Small- and Medium-Sized Practices, Second Edition#
This second edition of the Guide conforms to the revised and redrafted Code of Ethics for Professional Accountants and includes various improvements based on feedback from users of the first edition. It features an integrated case study, practical checklists and forms, and two sample quality control manuals.
The Guide provides non-authoritative guidance on applying the ISQC 1. It is not to be used as a substitute for reading ISQC 1, but as a supplement to help practitioners understand and consistently implement this standard within their firms when developing a system of quality control for audits and reviews of financial information, and other assurance and related service engagements.
DOWNLOAD - ISBN 978-1-60815-068-7
170 Pages | July 2010
http://www.fap.or.th/files/announce/fapannounce/ISQC1_2.pdf
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