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Annual Report 2010-2011
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Audit of a Small Entity - Third Edition


 

Order information
Product Number 91410
Price: Members $45.00 Non-members $50.00
Order Form - Order Online


CICA contact
J. Paul-Émile Roy, CA
research.studies@cica.ca


Executive Summary

Project objective
The objective of this new edition is the same as the first: to discuss the issues relating to small business audits, as well as to provide practical guidance on how to conduct an effective and efficient audit. For this edition, however, the audit of small not-for-profit organizations was added because audits of such entities now comprise a very significant portion of the audits of small entities being undertaken and, while many of the issues are the same as the audits of profit oriented entities, there are some important differences. Therefore, the study deals with both small businesses and small not-for-profit organizations.

(Principal Author - Gerald D. Trites, FCA, CA•IT/CISA)