The International Auditing and Assurance Standards Board (IAASB) has issued a proposed International Standard on Auditing of Financial Statements of Less Complex Entities. The consultation is open until 31 January 2022.
The Institute's Audit and Assurance Technical Committee is considering this proposal in detail.
To keep our members informed and updated on this important development we have published a webpage where members can access the consultation papers and submit their comments to us.
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