Publication

MIA's Publication

DATE TITLE
28/03/2017 Why Audit Matters to SMEs (Malay Version)
14/02/2017 Why Audit Matters to SMEs (Mandarin Version)
14/12/2016 Why Audit Matters to SMEs
13/01/2015 Choosing an Accountant for your Business

IFAC’s Publications and Guides

Note: All publications are available to the public; however, you must register/login to view them.

DATE TITLE
17/07/2018 Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities

Now in its fourth edition, the Guide has been updated to reflect changes to the ISAs since previous editions, including International Auditing and Assurance Standards Board (IAASB) projects on auditor reporting, disclosures, auditor responsibilities relating to other information and using the work of internal auditors.

Volume 1 covers the fundamental concepts of a risk-based audit in conformance with the ISAs. Volume 2 contains practical guidance on performing SME audits, including two illustrative case studies—one of an SME audit and one of a micro-entity audit.


23/05/2018 Guide to Practice Management for Small- and Medium-Sized Practices (4th Edition)

This fourth edition is organized into eight stand-alone modules, including a new module on ‘Leveraging Technology’. The revised Guide addresses a comprehensive range of topics including strategic planning, managing staff, client relationship management, risk management and succession planning.

The new ‘Leveraging Technology’ module covers how technology developments are fundamentally changing the way organizations operate and recognizes the importance of how SMPs must adapt to service their clients utilizing technology. Included are topics such as developing a technology strategy, hardware and software options, technology risks, new and emerging technologies, and leveraging technology for practice innovation.


14/12/2017 Agreed-Upon Procedures Engagements A Growth and Value Opportunity

The publication outlines what an AUP engagement is, identifies the benefits to clients of offering such services and when it is appropriate. It covers examples of financial and non-financial information AUP engagements and six short case studies with example procedures that might be applied.

02/08/2017 Creating Value for SMEs Through Integrated Thinking

This publication from IFAC and the International Integrated Reporting Council will help small- and medium-sized entities (SMEs), including non-profits, adopt integrated reporting and realize its benefits. It will also help users understand the benefits of using the International Integrated Reporting Framework, including the flexibility of its principles-based structure and approach.

16/03/2017 2016 IFAC Global SMP Survey Report & Summary

The 2016 IFAC Global SMP Survey asked practitioners operating in small- and medium-sized practices (SMPs) a number of questions about the challenges they face, the market factors most likely to affect them in the future, the consulting services they provide, and their performance, both in 2016 and projected for the year ahead. In addition, respondents were asked about their small- and medium-sized entity (SME) clients, including questions around the challenges they face and the extent of their engagement in international activities. The report includes a summary of overall insights and notable highlights by region and size of practice.

Note: Some regions, countries, and larger SMPs were not well represented in the survey results; caution should be exercised when attempting to generalize survey results to specific countries, specific regions, or SMPs of all sizes.


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