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IAASB: ISA for LCE – Video Series
- 22 April 2024
- Auditing and Assurance
- South African Accounting Academy
A comprehensive new three-part video series is available on the IAASB’s YouTube channel.
These videos aim to:
- Explore the benefits of the ISA for LCE: https://ifac.us7.list-manage.com/track/click?u=9e7d9671563ff754a328b2833&id=04e7cf7b1a&e=ca73287098
- Take a closer look at applicability and use of the standard: https://ifac.us7.list-manage.com/track/click?u=9e7d9671563ff754a328b2833&id=ea30e6041c&e=ca73287098
- Provide a step-by-step walkthrough of the standard: https://ifac.us7.list-manage.com/track/click?u=9e7d9671563ff754a328b2833&id=023f7fc3d8&e=ca73287098
The IAASB also hosted a webinar on April 3, 2024, which is available on the IAASB’s YouTube channel.
Please note that the IRBA have not yet adopted the ISA for LCE as a pronouncement for use in South Africa.
Videos:
- https://www.youtube.com/watch?v=Ui5oYZYe6G0
- https://www.youtube.com/watch?v=GUGhiueAt3c
- https://www.youtube.com/watch?v=Ui5oYZYe6G0
Click here to access the video series:
https://www.youtube.com/watch?v=Ui5oYZYe6G0
Relevance to Auditors, Independent Reviewers & Accountants:
- Auditors, Independent Reviewers and Accountants should also be aware of the latest publications issued by regulators and standard-setting boards, such as the IAASB.
- In conducting an audit in accordance with ISAs, auditors are required to comply with all the requirements that are relevant to the latest standards, as well as proposed amendments.
- The series will help auditors and other stakeholders understand, implement, and use the new standard for audits of financial statements of less complex entities (ISA for LCE).
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