Discussion Paper, Audits of Less Complex Entities

Exploring Possible Options to Address the Challenges in Applying the ISAs
IAASB
| Exposure Drafts and Consultation Papers
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The IAASB seeks to further understand the challenges of using ISAs in audits of less complex entities—and views about possible actions to address these challenges. It recognizes the global call for action to address issues of complexity, length, understandability, scalability, and proportionality related to using the International Standards on Auditing. Continuing the debate on these strategic issues, this Discussion Paper explores how the IAASB, and others, could further support auditors working in increasingly evolving environments.

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Exploring Possible Options to Address the Challenges in Applying the ISAs
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