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Virtual Roundtable Discussions – AASB Discussion Paper—Exploring Standard-Setting Options for Audits of Less Complex Entities

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The Auditing and Assurance Standards Board (AASB) is holding virtual roundtables to seek input on options to address challenges faced by practitioners in applying the Canadian Auditing Standards (CASs) to audits of less complex entities (LCEs). One such option is pursuing a separate standard for audits of LCEs modeled after the International Auditing and Assurance Standards Board’s (IAASB) Exposure Draft, “Proposed International Standard on Auditing (ISA) for Audits of Less Complex Entities.”

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