Audits of Less Complex Entities - AASB

Date recorded:

At its meeting on June 8-9, 2020, the AASB provided input to the IAASB members from Canada on the IAASB Audits of Less Complex Entities (LCE) Working Group’s proposal to start developing a separate standard on this topic. Matters discussed included the overarching principles proposed for the IAASB to use when developing a separate set of standards.

Review the Executive Summary on the AASB's Web site.

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