Auditing Smaller Businesses- Striking a Balance - Key Points

This course will cover the key points concerning:

• The characteristics of smaller businesses and their audit impact
• Non-audit services – what to avoid (and how to integrate services to provide evidence)
• Efficient planning
• The right approach to fieldwork, including sampling
• Completing the audit on time and on budget
• Auditing standards and smaller audits – time for a new approach?