编者按：国际会计师联合会最近发布了修订后的第2号政策立场文件《单一审计准则：中小实体审计》。现将相关公告全文予以发布，以供参考。

The International Federation of Accountants (IFAC), the global organization for the accountancy profession with members and associates in 127 countries, today released a revised version of Policy Position Paper 2, A Single Set of Auditing Standards: Audits Of Small- And Medium-Sized Entities.

“IFAC reaffirms its view that a single set of auditing standards that can be applied to all audits is in the public interest,” stated Ian Ball, chief executive officer of IFAC. “A key objective of financial reporting is to provide users with relevant and reliable information for decision making; a single set of standards gives users confidence that audits—whether small or large, simple or complex—have been performed to the same high standards.”

The use of International Standards on Auditing (ISAs) for audits of small- and medium-sized entities has again been brought into focus following the release of the European Commission’s proposed audit legislation late last year.

“The International Auditing and Assurance Standards Board (IAASB)’s ISAs are designed to be applied in a manner proportionate to the size and complexity of an entity,” continued Prof. Arnold Schilder, chairman of the IAASB. “IAASB is committed to addressing the needs of small- and medium-sized entities and small and medium practitioners.”

Policy Position Paper 2, A Single Set of Auditing Standards: Audits Of Small- And Medium-Sized Entities, was first issued by IFAC in 2008. The main revisions to the position paper include updated references to:

· the Clarified ISAs;

· other standards that the IAASB has issued and that are relevant to small and medium practitioners; and

· tools and guidance made available to practitioners by IFAC and the IAASB.