The inaugural IFRS Sustainability Symposium convenes global businesses, investors and policymakers to discuss progress towards a global baseline of sustainability disclosures to inform investment decisions.
This proposed section, Part 10, Audits of Group Financial Statements,is intended to form part of the proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) when finalized. Group audits were not included in the scope of the original Exposure Draft of the ISA for LCE.
