International Auditing and Assurance Standards Board (IAASB)
Less Complex Entities (LCE) Standard: A Panacea for A Cost-Effective Audit?
December 15, 2021
TECHNICAL

Less Complex Entities (LCE) Standard: A Panacea for A Cost-Effective Audit?

The long-awaited, separate, standalone, proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) which is based on the core requirements of the International Standards on Auditing (ISAs)...

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Highlights of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures
June 18, 2019
TECHNICAL

Highlights of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures

Changes in accounting standards have in turn brought about significant change to the audit of accounting estimates.

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3 years ago