Published: Oct 19, 2015
IAASB Comments on Nordic Federation of Public Accountants’ Proposed Standards on Audits of Small Entities
The IAASB has responded to the Nordic Federation of Public Accountants’ initiative to explore ways to further support small and medium practices promote audits as a valued service for small entities.
The IAASB’s response draws reference to its views on the ability of the International Standards on Auditing™ to be applied in a manner proportionate to the size and complexity of an entity, as discussed in the July 2009 Staff Questions and Answers publication.IAASB Comments on Nordic Federation of Public Accountants’ Proposed Standards on Audits of Small Entities (PDF | 165K)
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