.png?sfvrsn=dd675fd5_2)
.jpg?sfvrsn=d4038e84_0)
-(1).png?sfvrsn=db949de5_0)
-(5).png?sfvrsn=3162fbc9_0)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_2)
/professionals/istock-845530100-c.jpg?sfvrsn=46efdedd_2)
/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)
/business-management-global-connection/istock-1079974636-c.jpg?sfvrsn=e9fea23b_2)
.png?sfvrsn=905ee1bd_0)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
ISCA has provided comments on IAASB’s Exposure Draft on Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE).
ISCA is supportive of the inclusion of group audits in ISA for LCE for less complex groups and provided feedback on the scope of the proposed prohibition on use and group-specific qualitative characteristics.
Click here to read our detailed comments on Proposed Part 10 of ISA for LCE.
Click here for the IAASB’s Exposure Draft.
In 2022, ISCA provided comments to the Exposure Draft of the ISA for LCE. Click here to read our detailed comments on ISA for LCE.
When the finalised ISA for LCE is issued by the IAASB, ISCA will conduct outreach activities to seek the profession’s feedback with regards to adopting the standard in Singapore.