ISA for LCE Auditor Reporting Supplemental Guidance
The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities
Meant to be read with the ISA for LCE, this supplemental guidance provides assistance for auditors about modifications to the auditor’s report when using the ISA for LCE. It also includes information on using emphasis of matter and other matter paragraphs, reporting on other information, and reporting on a material uncertainty related to going concern.
IAASB