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Navigating the ISA for LCE Video Series: A Step-by-Step Walkthrough
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2024Mar 11
To help our stakeholders understand, adopt and use the new standard for audits of smaller and less complex entities, the IAASB has created a three-part video series detailing aspects of the standard. Watch this video to gain an in-depth understanding of the standard’s design principles, structure, and content layout. Watch the first video, Exploring the Benefits, to learn more about the objectives, benefits, and distinguishing features compared to the full suite of ISAs:    • Navigating the ISA for LCE Video Seri...   Watch the second video, A Closer Look at Applicability and Use, to better understand the conditions under which the standard can be applied, including the role of legislative and regulatory authorities:    • Navigating the ISA for LCE Video Seri...  

Follow along using the transcript.

International Auditing & Assurance Standards Board

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