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How to Start Improving Audit Quality Overview All auditors aim to perform audit work of a high-quality standard, but this does not always translate into the work documented on file. Improving audit quality starts with getting the basics right first. Regular monitoring reviews performed by experienced and objective reviewers assist with the identification of deficiencies in audit documentation. This enables auditors to determine the cause of the deficiencies and take the necessary action to improve audit quality going forward. Your firm may already have processes in place to respond to identified deficiencies, but it is worthwhile to consider how to address [...]
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Third Edition of the IFRS for SMEs®: Prepare for 2027 Overview The global financial reporting landscape for small and medium-sized entities (SMEs) is facing its most substantial change in over a decade. The third edition of the IFRS for SMEs Accounting Standard, issued in February 2025, introduces significant amendments that enhance relevance, simplify application and align the SMEs Accounting Standard more closely with full IFRS Accounting Standards in key areas. Application is mandatory for reporting periods beginning on or after 1 January 2027 and most changes apply retrospectively — so, with 2026 as the comparative period, preparation should begin well before the [...]
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