Institute of Chartered Accountants of the Caribbean (ICAC)
With a network of approximately 3,700 professionals, the ICAC is the region's leading organization dedicated to advancing the interest of accountants within the Caribbean through the promotion of internationally acceptable standards and best practices, thought leadership, research and continuing professional development.
Implementation Guide to using ISA in SME Audits
IFACís Small and Medium Practices (SMP) Committee has issued an Implementation Guide (December 2007) to Using International Standards on Auditing in the audits of Small- and Medium-sized Entities. The Implementation Guide provides guidance on applying ISAs issued by the International Auditing and Assurance Standards Board (IAASB) as at December 31st 2006 and is intended to help practitioners understand and implement in a consistent manner these standards on SME audits.
These Guides form part of the SMP Committeeís strategy to provide comprehensive practical support for SMPs in the form of implementation material and web-based resources.