This article is an edited extract from the IAESB literature review on information and communications technology skills development, which covers the digital age and opportunities for accountants, issues for the accounting profession, education and ICT development, and developing countries and ICT skills.

This article is an edited extract from the IAESB literature review on information and communications technology skills development, which covers the digital age and opportunities for accountants, issues for the accounting profession, education and ICT development, and developing countries and ICT skills.

Small- and medium-sized practices require practical support when implementing the International Standards on Auditing in audits of small- and medium-sized entities. This Guide helps firms efficiently and proportionally apply the ISAs on SME audits and is designed for use by all practitioners.