The Companion Manual also includes a new orientation PowerPoint slide deck on the Guide to Compilation Engagements to introduce users to the value and benefits of compilation engagements, key elements in the Guide, and highlights from a practitioner perspective. Member bodies may have access to the slides for use in training and CPD courses. Email permissions@ifac.org for access.
The four guides provide non-authoritative guidance on applying ISQC™ 1, ISA™, ISRE™ 2400 (Revised), and ISRS™ 4410 (Revised), developed exclusively by the International Auditing and Assurance Standards Board® (IAASB®), and are intended as a supplement to help practitioners apply the standards consistently and effectively when developing their quality control systems and performing audit, review, and compilation engagements for small- and medium-sized entities (SMEs). See the IAASB Handbook for access to the standards ISQC™ 1 ISA™, ISRE™ 2400 (Revised), and ISRS™ 4410 (Revised).
The Guides can be downloaded from the SMP area of the IFAC website.