Page 9 - Internal Auditing Standards
P. 9
Disclaimer
This Guide is designed to assist practitioners in the implementation of the International
Standards of Auditing (ISAs) on the audit of small- and medium-sized entities, but is not
intended to be a substitute for the ISAs themselves. Furthermore, a practitioner should
utilize this Guide in light of his/her professional judgment and the facts and circumstances
involved in each particular audit. IFAC disclaims any responsibility or liability that may occur,
directly or indirectly, as a consequence of the use and application of this Guide.
