ISA for LCE Auditor Reporting Supplemental Guidance

Meant to be read with the ISA for LCE, this supplemental guidance provides assistance for auditors about modifications to the auditor’s report when using the ISA for LCE. It also includes information on using emphasis of matter and other matter paragraphs, reporting on other information, and reporting on a material uncertainty related to going concern. Additionally, the guidance features eight illustrative auditor’s reports, including examples of adverse opinions, disclaimer of opinion, and opinions when there is a material uncertainty related to going concern.

The publication does not amend or override the ISA for LCE, the text of which alone are authoritative. Reading the publication is not a substitute for reading the ISAs. 

Access the IAASB robust toolkit of materials to navigate the ISA for LCE, including videos and webinars, on the IAASB website here: www.iaasb.org/ISAforLCE