Proposed international standard on auditing financial statements of less complex entities: IAASB IAAER roundtables—Breakout 2 Design, Structure, and Content

IF 9.4 3区 管理学 Q1 BUSINESS, FINANCE Journal of International Financial Management & Accounting Pub Date : 2022-11-02 DOI:10.1111/jifm.12165
C. (Niels) M. van Nieuw Amerongen, Hans B. Duits, Elizabeth A. Gordon, Donna L. Street
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引用次数: 2

Abstract

In this commentary, we summarize stakeholder views articulated during roundtables addressing 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). In support of its mission, the International Association for Accounting Education and Research (IAAER)—together with the IAASB—organized by-invitation roundtables bringing together audit practitioners, academics, and financial statements users. A structured agenda was followed and addressed some of the topics on which the IAASB sought views. This commentary provides a summary of views heard during the second roundtable breakout session focused on Design, Structure, and Content and provides recommendations to the IAASB regarding the way forward. A paper addressing the first breakout session on Authority and Group is available in a previous issue of the Journal of International Financial Management and Accounting.

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关于审计不太复杂实体财务报表的拟议国际标准:IAASB-IAAER圆桌会议——突破2设计、结构和内容
在本评论中,我们总结了利益相关者在2021年国际审计与鉴证准则委员会(IAASB)《征求意见稿:不太复杂实体财务报表审计拟议国际标准》(ED LCE)圆桌会议上表达的观点。为了支持其使命,国际会计教育与研究协会(IAAER)与IAASB一起,邀请审计从业者、学者和财务报表用户参加圆桌会议。会议遵循了一个结构化的议程,并讨论了咨询委员会征求意见的一些议题。本评论总结了在第二次圆桌分组会议期间听取的关于设计、结构和内容的意见,并向IAASB提出了有关前进方向的建议。上一期《国际财务管理和会计杂志》刊登了一篇关于权力机构和集团第一次分组会议的论文。
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来源期刊
CiteScore
9.10
自引率
2.00%
发文量
23
期刊介绍: The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. Providing a forum for the interaction of ideas from both academics and practitioners, the JIFMA keeps you up-to-date with new developments and emerging trends.
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