New resources from the International Auditing and Assurance Standards Board (IAASB) are now available to help stakeholders understand, implement, and use the new standard for audits of smaller and less complex entities (the ISA for LCE). A comprehensive new three-part video series is now available and registration has opened for a global webinar.
Navigating the ISA for LCE Video Series
The newly released video series details important aspects of the standard.
- Exploring the Benefits: Learn more about the objectives, benefits, and its distinguishing features compared to the full suite of ISAs.
- A Closer Look at Applicability and Use: Understand the conditions under which the standard can be applied, including the role of legislative and regulatory authorities.
- A Step-by-Step Walkthrough: Gain an in-depth understanding of the standard’s design principles, structure, and content layout.
Global Webinar: Understanding the ISA for LCE
Don’t miss the opportunity to gain a comprehensive overview of the ISA for LCE.
- Date/Time: April 3, 2024 at 7:00-8:30 am ET
- Venue: Zoom with livestreaming on YouTube and LinkedIn
- Agenda: Key topics include the standard’s purpose, authority, structure and associated benefits
- Speakers include IAASB member Kai Morten Hagen and IAASB staff members Isabelle Raiche, Jasper van den Hout, and Kazuko Yoshimura.
In addition to the webinar and video series, the IAASB will also issue supplementary guidance, a fact sheet on adoption, and a first-time implementation guide in 2024. All materials will be available on the IAASB website: www.iaasb.org/ISAforLCE