John Selwood's clinic on new standards for auditors
Each month, lecturer and writer John Selwood answers ethical questions related to the Revised Ethical Standard 2019. Here, he deals with provisions available for audits of small entities.
Recently, I have noticed that I’m also being asked some interesting questions about auditor independence and the application of the Provisions Available for Audits of Small Entities (PAASE), and I will answer some of these in this Audit clinic.
What changes have been made to the FRC’s Revised ES 2019 for small audits?
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