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| » Guidance for the Auditors of Small Public Companies |
| This document was issued by PCAOB and provides guidance for the auditors of small public companies while conducting an audit of internal controls. Specific issues covered are scaling the audit based on company size and complexity, evaluating entity level controls, assessing the risk of management override of controls, obtaining competent evidence when the company has less formal documentation and so on. |
| Download:Guidance of Smaller of Smaller Public Companies10.pdf |
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