ICAI Practitioners Guide to Audit of Small Entities Revised 2020 Edition
February 11, 2020
ICAI
ICAI Practitioner’s Guide to Audit of Small Entities (Revised 2020) Naturally speaking, audit of small entities is relatively easier than the audit of large entities. However, auditors has to understand and consider typical features associated with small entities. In small entities, generally there is lack of internal control, …