An Introduction to the ISA for LCE

Описание к видео An Introduction to the ISA for LCE

In December 2023, IAASB’s issued the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, known as the ISA for LCE. The ISA for LCE is a pioneering standard and significant milestone, addressing the unique needs of audits of smaller and less complex businesses. It is a standalone global auditing standard that is built on the foundation of the International Standards on Auditing (ISAs). Audits performed using this standard provide the same level of assurance for eligible audits: reasonable assurance.

This webinar will present an overview of the ISA for LCE.

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