Search Resources for Audits of Less Complex Entities
Search the table below for guidance on audits of less complex entities (LCEs), organized by topic or date of publication. These resources are developed by AASB staff, informed by input from the AASB’s Audits of Less Complex Entities Working Group.
These resources do not replace detailed knowledge of the Canadian Auditing Standards (CASs). A practitioner may use this guidance to help understand certain requirements in the CASs when planning and performing an audit.
Resources Directory
| Date |
Topic |
Description |
Relevant CAS |
Download guidance |
| September 2026 |
Testing Journal Entries in Audits of Less Complex Entities (Part 1) |
The publication explains why journal entry testing is needed and provides guidance on how to design journal entry testing for LCEs that focuses on responding to the risk of fraud arising from management override of controls. |
CAS 240,
CAS 315
|
View document |
| September 2026 |
Testing Journal Entries in Audits of Less Complex Entities (Part 2) |
The publication focuses on obtaining audit evidence about the completeness of the population of journal entries and other adjustments made throughout the period. |
CAS 240,
CAS 315
|
View document |
| September 2026 |
Testing Journal Entries in Audits of Less Complex Entities (Part 3) |
The publication focuses on how to effectively perform journal entry testing. |
CAS 240,
CAS 315
|
View document |