Discussion Paper, Audits of Less Complex Entities

Exploring Possible Options to Address the Challenges in Applying the ISAs
IAASB
| Exposure Drafts and Consultation Papers
English
All available Translation:
Comments due by:

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.

**Due to upcoming website maintenance, we will not be able to accept any comment letters online from September 27 to until the week commencing October 7. During this time, please email your comment letter directly to KalinaShukarova@iaasb.org.**
Exploring Possible Options to Address the Challenges in Applying the ISAs
Download (647.24 KB)
Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1. SAMantilla (247.47 KB)
     ()
  2. Adele Driscoll (441.24 KB)
     (South Africa)
  3. ASSIREVI (1.15 MB)
     ()
  4. IFAC (122.08 KB)
     ()
  5.  ()
  6.  (Nigeria)
  7. Pitcher Partners (605.46 KB)
     ()
  8. MNP LLP (156.84 KB)
     (Canada)
  9.  ()
  10.  (Malaysia)
  11.  (Belgium)
  12.  (India)
  13.  ()
  14. Gabriel Yépez (56.98 KB)
     (Ecuador)
  15.  (United States of America)
  16.  (Canada)
  17. KAASB (181.9 KB)
     (Korea)
  18. HW Fisher (155.23 KB)
     (United Kingdom)
  19.  ()
  20. Gary Yong (585.3 KB)
     (Malaysia)
  21.  (Austria)
  22. SRA (205.24 KB)
     (Netherlands)
  23.  (Spain)
  24. ICAS (156.92 KB)
     (United Kingdom)
  25.  (Malaysia)
  26.  ()
  27.  ()
  28.  (Italy)
  29.  ()
  30. IAASA (210.33 KB)
     ()
  31.  ()
  32.  ()
  33.  ()
  34. Wales Audit Office (119.04 KB)
     (United Kingdom)
  35.  (United Kingdom)
  36.  ()
  37.  (Sweden)
  38.  (United States of America)
  39.  ()
  40.  (New Zealand)
  41.  (Australia)
  42.  (Hong Kong, Special Administrative Region of China)
  43.  (Japan)
  44.  ()
  45.  (Germany)
  46. EXPERTsuisse (517.29 KB)
     (Switzerland)
  47.  ()
  48. NEXIA INTERNATIONAL (152.49 KB)
     ()
  49.  (New Zealand)
  50.  (Singapore)