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Audits of Less Complex Entities Survey

This survey contains 6 short primary questions, as well as 3 demographic questions and should take less than 5 minutes to complete. The questions with an asterisk (*) are required.

Your response will contribute global insights to the International Auditing and Assurance Standards Board (IAASB) Discussion Paper – Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAs (the DP). This survey is aimed at stakeholders who are not intending to respond to the DP.

Please note that all individual responses are confidential and will not be attributed to you.

Pour accéder à cette enquête en français, cliquez sur l'icône du globe située dans le coin supérieur droit de la page.

Para acceder a esta encuesta en español, haga clic en el icono del mundo en la esquina superior derecha de la página.
 
1. What are the most significant matters impacting the audit environment for less complex entities? (You may select up to 3 with 1 being the most significant)
  *This question is required. Order the items from the following list. First select an item with the spacebar to show a menu of possible ranking positions. Next, click a ranking position to order it in the ranked list. Note the menu will display more ordering options as you add items to the ranked list.
2. What are the most significant issues that makes the ISAs a challenge to apply to audits of less complex entities (LCEs)? (You may select up to 3 with 1 being the most significant)


  *This question is required. Order the items from the following list. First select an item with the spacebar to show a menu of possible ranking positions. Next, click a ranking position to order it in the ranked list. Note the menu will display more ordering options as you add items to the ranked list.
4. The IAASB are exploring a range of potential possible actions to address the challenges. Which action should be pursued as a priority? (you can select only one). Further details are included in Section III of the DP.  
  *This question is required.
Which approach should be explored (select one): *This question is required.
Which approach should be explored (select one): *This question is required.
Which option should be explored (select one): *This question is required.
5. If you are a practitioner, what percentage of your audit clients would be considered as less complex entities (LCE)? (The IAASB have used the current definition of a “smaller entity”, which sets out many of the qualitative characteristics that could be attributable to an LCE. Please see page 4 of the DP ‘What is a Less Complex Entity?)