IAASB Feedback Statement and way forward - Audits of Less Complex Entities

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Feedback Statement:

Audits of Less Complex Entities

Recognizing the need to keep its stakeholders informed of its progress in relation to audits of Less Complex Entities (LCEs), the IAASB published a Feedback Statement that provides an overview of the key messages from the responses to the IAASB’s Discussion Paper (DP), Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAs, and related outreach activities.

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