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NEWS ALERT
AUDITS OF LESS COMPLEX ENTITIES CONSULTATION: SUPPLEMENTAL GUIDANCE ON AUDITOR REPORTING & MAPPING DOCUMENTS PUBLISHED

(New York, New York, September 3, 2021)

The IAASB has published new documents related to its open consultation on the audits of less complex entities:

  • Proposed supplemental guidance on auditor reporting to provide further guidance on modifications and other changes to the auditor’s report when using the proposed standard; and
  • “Mapping” documents to help users navigate between existing, equivalent International Standards on Auditing and the requirements in the newly proposed International Standard on Auditing for Less Complex Entities (ISA for LCE).
The IAASB strongly encourages all interested stakeholders to provide their feedback on the proposed standard by January 31, 2022. The standard is relevant to users of financial statements, owners, management and those charged with governance of entities, preparers of financial statements, legislative or regulatory authorities, relevant local bodies with standard-setting authority, professional accountancy organizations, academics, regulators and audit oversight bodies, and auditors and audit firms, among others.

Stakeholders can submit responses through the “Submit Comment” button online.

Contact:
Megan Hartman
Senior Manager, Communications
+1 212 286 9344
meganhartman@iaasb.org

 
Prepared by IFAC's Communications Department. Contact communications@ifac.org for further information.
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