Implementation Guide on Audit of Internal Financial Controls over Financial Reporting with Specific Reference to Smaller, Less Complex Companies
The Auditing and Assurance Standards Board of ICAI has issued Implementation Guide on Audit of Internal Financial Controls over Financial Reporting with Specific Reference to Smaller, Less Complex Companies.
This Implementation Guide should be read in conjunction with the Guidance Note on Audit of Internal Financial Controls over Financial Reporting in case of smaller, less complex companies.
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