Mapping Documents - ISAs to Proposed ISA for LCE

These “mapping” documents illustrate how the requirements from the International Standards on Auditing (ISAs) have, or have not, been incorporated within the proposed new International Standard on Auditing for Audits of Less Complex Entities (ISA for LCE). The ISA requirement paragraph numbers refer to the IAASB’s 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements.

These documents were prepared by IAASB staff and are not authoritative pronouncements of the IAASB. They were prepared to facilitate review of the proposed ISA for LCE; therefore, they do not form part of the materials on which the IAASB is seeking views.