tailieunhanh - HEIs - Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities

Finnish HEIs decide on their own quality systems, and the comprehensiveness, functioning and effectiveness of the systems are evaluated in the audits. Thus, the audit approach corresponds to the principle of enhancement-led evaluation, which has become a strong tradition in the Finnish evaluation practice. According to the audit reports and feedback received from HEIs, the audits have enhanced the systematic development of quality systems and operating methods. The audits have also led to the creation of exceptionally comprehensive evaluation material on the Finnish higher education system, which also enables comparisons in the field. All Finnish HEIs will be audited, or at least their audits will begin, by the end of. | Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities Volume 2 Practical Guidance Second Edition IFAC International Federation of Accountants Small and Medium Practices Committee International Federation of Accountants 545 Fifth Avenue 14th Floor New York NY 10017 USA This Implementation Guide was prepared by the Small and Medium Practices Committee of the International Federation of Accountants IFAC . The committee represents the interests of professional accountants operating in small- and medium-sized practices and other professional accountants who provide services to small- and medium-sized entities. This publication may be downloaded free of charge from the IFAC website . The approved text is published in the English language. The mission of IFAC is to serve the public interest strengthen the worldwide accountancy profession and contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards furthering the international convergence of such standards and speaking out on public interest issues where the profession s expertise is most relevant. For further information please email paulthompson@. Copyright@ October 2010 by the International Federation of Accountants IFAC . All rights reserved. Permission is granted to make copies of this work provided that such copies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears the following credit line Copyright October 2010 by the International Federation of Accountants. All rights reserved. Used with permission. Otherwise written permission from IFAC is required to reproduce store or transmit this document except as permitted by law. Contact permissions@. ISBN 978-1-60815-076-2 Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities Volume 2 Practical .