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

HEIs that pass the audit receive a quality label and are added to the register of audited institutions maintained on FINHEEC’s website. The quality label is valid for six years from the Evaluation Council’s meeting at which the audit decision was made. The audit certificate related to the quality label explains whether the audit was carried out by a Finnish or an international audit team, provides a summary of the key findings and describes the optional audit target. If the HEI is required to undergo a re-audit, the targets that are in essential need of development and which will be subject to the re-audit are recorded in the Evaluation. | Small and Medium Practices Committee Implementation Guide December 2007 Guide to Using International Standards on Auditing in the Audits of Small- and Mediumsized Entities IFAC International Federation of Accountants The mission of the International Federation of Accountants IFAC is to serve the public interest strengthen the accountancy profession worldwide 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. Copies of this document may be downloaded free of charge from the IFAC website at http . Small and Medium Practices Committee International Federation of Accountants 545 Fifth Avenue 14th Floor New York NY 10017 USA Copyright December 2007 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 December 2007 by the International Federation of Accountants IFAC . All rights reserved. Used with permission of IFAC. Contact permissions@ for permission to reproduce store or transmit this document. Otherwise written permission from IFAC is required to reproduce store or transmit or to make other similar uses of this document except as permitted by law. Contact permissions@. ISBN 978-1-934779-07-1 Table of Contents Page Preface 1 Request for Comments 2 How to Use the Guide 5 Customization of the National Content and Summary of Summary of Glossary of Acronyms Used in the Other Terms Used in the Anti-fraud Senior .