IAASB publishes supplemental guidance for audits of less complex entities

Released 03 September 2021

The International Auditing and Assurance Standards Board (IAASB) has published supplemental guidance and mapping documents related to its open consultation on the audits of less complex entities.

The documents are:

proposed supplemental guidance on auditor reporting to provide further guidance on modifications and other changes to the auditor’s report when using the proposed standard; and

mapping documents to help users navigate between existing, equivalent International Standards on Auditing and the requirements in the newly proposed International Standard on Auditing for Less Complex Entities.

Further information can be found at https://www.iaasb.org/news-events/2021-09/audits-less-complex-entities-consultation-supplemental-guidance-auditor-reporting-mapping-documents.

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