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The IAASB has released the 2023-2024 edition of the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, which includes International Standard on Auditing (ISA) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors).
The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, known as the ISA for LCE, is also included although it has not yet become effective for jurisdictions that adopt the standard.
For the first time, the 2023-2024 Handbook comprises four volumes to improve user experience and accommodate new as well as revised standards.
- Volume 1 – International Auditing Practice Notes, International Standards on Auditing, and International Standards on Quality Management
- Volume 2 – The ISA for LCE
- Volume 3 – International Standards on Assurance Engagements, International Standards on Review Engagements, and International Standards on Related Services
- Volume 4 – A Framework for Audit Quality and the International Framework for Assurance Engagements
- The 2023-2024 Handbook is available as a PDF download and print orders via the IAASB website.
Reproducing and Translating the IAASB Handbook
To help adoption and implementation of the IAASB standards, stakeholders are invited to request permission to reproduce or translate the IAASB handbook via the Online Permissions Requests or Inquiries system on the IFAC website.
About the IAASB
The International Auditing and Assurance Standards Board develops auditing, assurance, related services, and quality management standards and guidance in the public interest that support consistent performance of quality engagements. Along with the International Ethics Standards Board for Accountants, the IAASB is part of the International Foundation for Ethics and Audit. The Public Interest Oversight Board oversees IAASB and IESBA activities and the public interest responsiveness of the standards. For copyright, trademark, and permissions information, please visit Permissions.
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