This Cogito publication by Accountancy Europe explores different solutions to help the IAASB find an efficient way to deal with the audit of small or non-complex entities. The intention is to open the debate, so all stakeholders can work towards a way forward on this strategic issue.
The International Ethics Standards Board for Accountants (IESBA) is seeking input on behaviours associated with the exercise of professional scepticism. Its consultation paper, Professiona
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