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The PeoAccountantExaminationexaminationMacao on refer to the people whothese examiof AuditorsAssociation(the registraan explanatMei, Vice-Union of Aof Macau wpresented thfor attentionon tacklingsummary of
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ptember 2014
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Committee for t
IFAC: N
The Int(IFAC) relein Decembconjunctionprofessionathose operaengagementStandard o(Revised) –Financial S
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understandiminimizing between diaudit, and thabsence ofassociated wadd costs tresources toassurance bthe reliabilitrisk on the without unassociated waudit shouldof assurancfinancial sta
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and then asseancial statemers chose to
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ention given tance, recogplicable to enditing and A
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derstanding adits of SMEdance titled all-and Med
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required toditing standhnical resouplement audisfy standard
easures in orudit evidena risk-based
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ntities that , auditors ma
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to Satisfy N
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of standaral Standard Engagemencover assuraport SMPs atly applying s issued impsing ISAs in ntities.
s that SMPs,primarily
or small-sizedcient to coveade if audit emed in accoSMEs do nhus lack thards, makingents.
April 2014
ain adequateis the corech is also thend auditorsties are alsoctives when
The othernts on thet proceduresr performingonsiderations
procedures.pplication ofrs to design
n the specificaudited. For
e does noty out controlpecified two
tests. Formprehensiveot to rely onto rely onto risks of
MEs
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st and withf SMEs. Fortandards areInternationalard (IAASB,so includest experiencehe auditingsideration toaddition, the
applicable,ller Entities.
ed in mannerlexity of an
rds includeson Review
nts to Reviewance servicesand others in
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in applyingface two
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