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Page 2
Presented by:
Roger Simnett, IAASB Board Member
and LCE Working Chair
July 22, 2019
Audits of Less
Complex Entities...
Page 2
The IAASB’s Journey
IAASB undertook a post-
implementation review of the clarified
ISAs in 2011‒2013.
IAASB discuss...
Page 3
The IAASB’s Discussion Paper
The IAASB has not yet decided on a future course of action and
remains open minded.
Au...
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