Computer File
Guide to Using International Standards on Auditing in the Audits of Small- and Medium- sized Entities
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).
The Guide, while developed by the Canadian Institute of Chartered Accountants (the CICA), is the
full responsibility of the IFAC SMP Committee. International Auditing and Assurance Standards
Board (IAASB) staff and a global advisory panel with members drawn from a broad cross-section of
IFAC member bodies have assisted in reviewing the Guide.
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