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IFAC Comment Letter on the IAASB's Audit of Less Complex Entities Discussion Paper

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IFAC is submitting this comment letter to further highlight the importance of the issues covered in the IAASB’s Discussion Paper, as well as share other relevant activities on the part of IFAC.  Notwithstanding significant efforts by many stakeholders, including the IAASB and IFAC, concerns remain about the application of International Standards on Auditing (ISAs) to less complex entities (LCEs).  We applaud the IAASB’s initiative to consider the situation holistically and chart the best way forward, and we believe that these challenges will be best resolved through thoughtful and constructive input and engagement from the largest possible number of diverse global stakeholders.  Accordingly, we strongly encourage all stakeholders to respond directly to the Discussion Paper or to participate in IFAC’s Audits of Less Complex Entities Survey.   

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أضغط على الرابط لزيارة موقع الخبر

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