Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables-Breakout 1 authority and groups

被引：5

作者：

Amerongen, C. M. van Nieuw ^{[1
,2
]}

Duits, Hans B. ^{[3
]}

Gordon, Elizabeth A. ^{[4
]}

Street, Donna L. ^{[5
]}

机构：

[1] Nyenrode Business Univ, Straatweg 25, NL-3621 BG Breukelen, Netherlands

[2] V&A Accountants Adviseurs, Noordwijk, Netherlands

[3] Vrije Univ Amsterdam, Amsterdam, Netherlands

[4] Temple Univ, Dept Accounting, Philadelphia, PA USA

[5] Univ Dayton, Dept Accounting, Dayton, OH USA

来源：

JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING | 2023年 / 34卷 / 01期

关键词：

auditing standards; authority and groups; entity size; IAASB; IAASB exposure draft less complex entities; less complex entities (LCEs); SMEs; VOLUNTARY AUDIT; DETERMINANTS;

D O I：

10.1111/jifm.12162

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This commentary summarizes stakeholder views voiced during roundtables on the 2021 International Auditing and Assurance Standards Board's (IAASB) Exposure Draft: Proposed International Standard on Auditing of Financial Statements of Less Complex Entities (ED LCE). For EDs, IAASB's due process includes seeking stakeholder views in a formal consultation format on a specified number of issues deemed relevant to further improve the proposed standard. Following its mission, the International Association for Accounting Education and Research-together with the IAASB-facilitated roundtables linking audit practitioners, academics, and financial statements users. The three roundtables followed a structured agenda including the same (but not all) topics on which the IAASB seeks views. In this commentary, we summarize views heard during the first roundtable breakout session focused on authority and groups and provide recommendations to the IAASB regarding the way forward.

引用

页码：5 / 35

页数：31

共 4 条

[1] Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables-Breakout 2 Design, Structure, and Content
Amerongen, C. M. van Nieuw
Duits, Hans B.
Gordon, Elizabeth A.
Street, Donna L.
[J]. JOURNAL OF INTERNATIONAL FINANCIAL MANAGEMENT & ACCOUNTING, 2023, 34 (02) : 318 - 357
[2] An examination of comment letters on suggested Part 10: audits of groups' financial statements in the proposed ISA for less complex entities
Haapamaki, Elina Elisabet
Maki, Juha
[J]. JOURNAL OF ACCOUNTING LITERATURE, 2023,
[3] An analysis of comment letters on a new, stand-alone standard for audits of less complex entities' financial statements
Haapamaeki, Elina Elisabet
Maeki, Juha
[J]. JOURNAL OF ACCOUNTING LITERATURE, 2024, 46 (01) : 51 - 81
[4] Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements
Brown, Veena L.
Dennis, Sean
Dickins, Denise
Higgs, Julia L.
Schaefer, Tammie J.
[J]. CURRENT ISSUES IN AUDITING, 2019, 13 (02): : C10 - C19

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