Approach for Maintaining the ISA for LCE

International Standard on Auditing for Audits of Financial Statements of Less Complex Entities

IAASB

Dec 18, 2025 | Guidance & Support Tools

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This Approach Statement for maintaining the ISA for LCE operationalizes a process that is both effective and efficient, while ensuring transparency and consistency. The Approach sets out the context, purpose, process, responsibilities, output and timing for maintaining the ISA for LCE.

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