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Audits of Less Complex Entities Consultation: Supplemental guidance on auditor reporting & mapping documents published

  • IAASB - Assurance Image

Sep 03, 2021

On September 3, 2021, the International Auditing and Assurance Standards Board (IAASB) published new documents related to its open consultation on the audits of less complex entities.

The documents include:

  • Proposed supplemental guidance on auditor reporting to provide further guidance on modifications and other changes to the auditor’s report when using the proposed standard; and
  • “Mapping” documents to help users navigate between existing, equivalent International Standards on Auditing and the requirements in the newly proposed International Standard on Auditing for Less Complex Entities (ISA for LCE).

Review the press release on the IAASB's website.

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