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IAASB offers auditing standard implementation guide

Summary by Accounting Today

The International Auditing and Assurance Standards Board released a first-time implementation guide for the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, while a different global standard-setter introduced an online tool for adopting sustainability standards.

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First-time adopters guide for ISA for LCE audit rules

standfirst: The International Auditing and Assurance Standards Board (IAASB) has released a first-time implementation guide for the ISA for LCE for auditorsThis is the simplified and standalone global auditing standard designed specifically for audits of financial statements of smaller and less complex entities (LCE).The ISA for LCE has been designed to achieve reasonable assurance about whether the financial stgatements as a whole are free from…

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