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Proposed ISA for Audits of Financial Statements of Less Complex Entities

Survey - Proposed ISA for Audits of Financial Statements of Less Complex Entities

Please click next to the ‘English’ button on the top right corner to complete the survey in French or Spanish.
Veuillez cliquer à côté du bouton « Anglais » dans le coin supérieur droit pour répondre au sondage en français ou en espagnol.
Haga clic en junto al botón "Inglés" en la esquina superior derecha para completar la encuesta en francés o español.


This survey contains 21-25 questions and should take approximately 20-30 minutes to complete. The questions with an asterisk (*) are required. It has the following sections:
  • Page 1: Demographic Information 
  • Page 2: Overarching Positioning of ED-ISA for LCE 
  • Page 3: Authority (or Scope) of the Standard 
  • Page 4: Key Principles Used in Developing ED-ISA for LCE 
  • Page 5: Content of ED-ISA for LCE 
  • Page 6: Other Matters 
  • Page 7: Group Audits 
Your response will contribute global insights to the International Auditing and Assurance Standards Board (IAASB) as part of the consultation of the Exposure Draft (ED), Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ED-ISA for LCE).

It is expected that respondents will have reviewed the ED-ISA for LCE to inform their response to the survey questions. Please note that this survey is aimed at stakeholders who are not intending to respond to the ED.

All individual responses are confidential and will not be attributed to you.