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ISA for LCE First-Time Implementation Guide

International Standard on Auditing for Audits of Financial Statements of Less Complex Entities
IAASB
| Guidance & Support Tools
English

This guide provides an overview of the ISA for LCE's concepts, structure, and format. It offers step-by-step insights into each Part of the standard with examples and comparisons to ISAs, equipping practitioners with the tools to effectively implement the ISA for LCE.

For additional resources for the ISA for LCE, visit: www.iaasb.org/ISAforLCE

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