IAASB Comments on Nordic Federation of Public Accountants’ Proposed Standards on Audits of Small Entities

Oct 19, 2015 | Comment Letters
16 Pages

The IAASB has responded to the Nordic Federation of Public Accountants’ initiative to explore ways to further support small and medium practices promote audits as a valued service for small entities.

The IAASB’s response draws reference to its views on the ability of the International Standards on Auditing™ to be applied in a manner proportionate to the size and complexity of an entity, as discussed in the July 2009 Staff Questions and Answers publication.


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