Issues facing by Less Complex Entities Auditors [不太复杂的实体 (LCE) 的审计师所面对的问题]

1. The ISAs were clarified and revised in 2005–2009 (the ‘Clarity Project’) with a view to being applied to audits of entities of all sizes and complexity

2. Auditing and accounting standards are frequently compared: why can't auditing standards for SMEs exist if there are accounting standards for SMEs?

3. While we recognise that the connection is not exact, we feel that the IAASB must be realistic. Many of the arguments to a separate auditing standard were voiced when ideas for a separate accounting standard were initially introduced.

4. The post-implementation review of the Clarified ISAs was carried out, the IAASB recognised that the number and complexity of the standards might make audits of less complex entities difficult.

5. As a result, the IAASB has begun efforts to explore the issues facing by LCE auditors and to find appropriate solutions.

6. The International Auditing and Assurance Standards Board prepared and approved the Exposure Draft, "Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities".

7. Before being released in final form, the suggestions in the Exposure Draft may be amended in light of comments received. The deadline for submissions is January 31, 2022.

8. The IAASB website, www.iaasb.org, has a copy of this document available for download.

1. 2005-2009年，IAASB 对《国际审计准则》进行了厘清和修订（"澄清项目"），以便适用于所有规模和复杂性不一致的实体的审计。

2. 审计准则和会计准则经常被拿来比较：居然可以有中小企业的会计准则，那中小企业的审计准则又为什么不能存在呢？

3. 虽然我们认识到这种联想并不切实，但我们认为 IAASB 必须现实一点。在提出制定多一套独立的会计准则的想法后，许多关于独立的审计准则的论点就纷纷冒出。

4. 在对《国际审计准则》实施后的审查中，IAASB 意识到，准则的数量和复杂性可能会使对不太复杂的实体 [LCE] 的审计变得困难。

5. 因此，IAASB 已经开始努力探讨 LCE 审计师所面临的问题，并找到合适的解决方案。

6. 国际审计与鉴证准则理事会 [IAASB] 准备并批准了征求意见稿 [Exposure Draft]，即 "关于审计不太复杂的实体的财务报表的拟议国际审计准则"。

7. 在以最终形式发布之前，征求意见稿中的建议可能会根据收到的意见进行修改。提交意见的截止日期为2022年1月31日。

8. IAASB网站 www.iaasb.org，可下载征求意见稿 [Exposure Draft] 的副本。

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#国际和区域会计组织简介系列 #International and Regional Accounting Organizations

(1) : 国际会计师联合会 / IFAC

👉 https://ccsyourauditor.blogspot.com/2020/08/1-ifac.html

(2) : 会计师事务所论坛 / FOF

👉 https://ccsyourauditor.blogspot.com/2020/08/2-fof.html

(3) : 公众利益监督委员会 / PIOB

👉 https://ccsyourauditor.blogspot.com/2020/08/3-3-piob.html

(4) : 国际独立审计监管机构论坛 / IFIAR

👉 https://ccsyourauditor.blogspot.com/2020/08/4-ifiar.html

(5) : 国际审计与鉴证准则理事会 / IAASB

👉 https://ccsyourauditor.blogspot.com/2020/08/5-iaasb.html

(6) : 国 际 会 计 准 则 理 事 会   / IASB

👉 https://ccsyourauditor.blogspot.com/2020/08/6-iasb.html

(7) : 全球编制者论坛 / GPF

👉 https://ccsyourauditor.blogspot.com/2020/08/7-gpf.html

(8) : 全球报告倡议组织 / GRI

👉 https://ccsyourauditor.blogspot.com/2020/08/8-gri.html

(9) : 国际综合报告理事会 / IIRC

👉 https://ccsyourauditor.blogspot.com/2020/08/9-iirc.html

(10) : 国际会计和报告准则政府间专家工作组 /  ISAR

👉 https://ccsyourauditor.blogspot.com/2020/08/10-isar.html

(11) : 全球会计联盟 / GAA

👉 https://ccsyourauditor.blogspot.com/2020/08/11-gaa.html

(12) : 亚太会计师联合会 / CAPA

👉 https://ccsyourauditor.blogspot.com/2020/09/12-capa.html

(13) : 马来西亚会计师协会 / MIA

👉 https://ccsyourauditor.blogspot.com/2020/09/13-mia.html

(14) : 马来西亚注册会计师协会 / MICPA

👉 https://ccsyourauditor.blogspot.com/2020/09/14-micpa.html

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#关注审计意见 #FocusOnAuditOpinion

1. 读懂上市公司
[How to Read an Auditor's Report]

👉 https://ccsyourauditor.blogspot.com/2020/07/blog-post_15.html

2. 天启四骑士
[The Four Horsemen of Apocalypse]

👉 https://ccsyourauditor.blogspot.com/2020/07/2.html

3. 审计报告的其他信息
[Additional information in the auditor’s report]

👉 https://ccsyourauditor.blogspot.com/2020/07/3_17.html

4. 为什么2015年，国际审计委员会 (IAASB) 做出审计报告的更改?
[Why change the auditor’s report now and what ISAs are changing?]

👉 https://ccsyourauditor.blogspot.com/2020/07/4-2015-iaasb.html

5. 2015年审计报告的更改，将会如何影响大家
[How will changes to the auditor’s report affect investors, audit committees and preparers?]

👉 https://ccsyourauditor.blogspot.com/2020/07/5-2015.html

6. 关键审计事项 [KAM] ，究竟透露什么重要信息
[How are KAM determined]

👉 https://ccsyourauditor.blogspot.com/2020/07/how-are-kam-determined.html

7. 关键审计事项
[What is included in the description of a KAM?]

👉 https://ccsyourauditor.blogspot.com/2020/07/7-what-is-included-in-description-of-kam.html

8. 关键审计事项、审计意见与审计报告其他元素之间的关系
[Relationship between Key Audit Matters, the Auditor’s Opinion and Other Elements of the Auditor’s Report]

👉 https://ccsyourauditor.blogspot.com/2020/07/8.html

9. 中文版 审计师报告
[Report of the Independent Auditors]

👉 https://ccsyourauditor.blogspot.com/2020/07/9-report-of-independent-auditors.html

10. 修订后的 IESBA 守则对 IAASB 国际标准的符合性修订
[Conforming Amendments to the IAASB’s International Standards as a Result of the Revised IESBA Code]

👉 https://ccsyourauditor.blogspot.com/2020/08/10-iesba-iaasb-conforming-amendments-to.html

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1. 网站 ✍️ https://www.ccs-co.com/

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