Mapping Documents - ISAs to Proposed ISA for LCE
IAASB
Sep 03, 2021 | Guidance & Support Tools
English
These “mapping” documents illustrate how the requirements from the International Standards on Auditing (ISAs) have, or have not, been incorporated within the proposed new International Standard on Auditing for Audits of Less Complex Entities (ISA for LCE). The ISA requirement paragraph numbers refer to the IAASB’s 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements.
These documents were prepared by IAASB staff and are not authoritative pronouncements of the IAASB. They were prepared to facilitate review of the proposed ISA for LCE; therefore, they do not form part of the materials on which the IAASB is seeking views.
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Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- 2021 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs
- Proposed Part 10, Audits of Group Financial Statements of the Proposed ISA for Audits of Financial Statements of Less Complex Entities
- Quality Management and Group Audits: Highlighting Certain Aspects of Interaction Between ISA 220 (Revised) and ISA 600
