Synopsis:
The International Auditing and Assurance Standards Board (IAASB) issued the ISA for LCE (International Standard on Auditing for Audits of Financial Statements of Less Complex Entities) in December 2023 and is intended to be a standalone global auditing standard designed specifically for smaller and less complex businesses and organisations.
With the collaboration of CAPA (Confederation of Asian and Pacific Accountants) and IAASB, this recorded event aims to raise awareness and collect perspectives of the ISA for LCE (an alternative to the conventional ISA) from an Asia-Pacific context with speakers sharing their perspectives from Indonesia, Malaysia, Australia, etc., while highlighting its benefits, design principles, limitations and post-implementation issues.
Intended For:
This module will be particularly relevant for audit professionals (e.g. engagement partners and quality reviewers) who handle audit engagements of less complex entities.
Competency Mapping:
Learn anytime, anywhere.
