New Standard for Audits of Less Complex Entities (LCEs) Issued by IAASB
The IAASB has published the ISA for Audits of Financial Statements of LCEs, which is available on:
Audits performed using the ISA for LCE provide the same level of assurance for eligible audits: reasonable assurance.
All materials may be accessed on the IAASB website: iaasb.org/ISAforLCE
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