2014 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
Previous Edition; Superseded by the Current Edition
The 2014 edition of the handbook includes ISAE 3000 (Revised) and Conforming Amendments. A third volume has been added to the handbook that contains the International Framework for Assurance Engagements (previously included in Volume II of the handbook) and the recently issued Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality. The handbook was last issued in 2013. Staff-prepared Basis for Conclusions documents for each of the pronouncements included in the handbook can be accessed here.
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In finalizing the 2014 handbook, editorial and formatting changes were made to some pronouncements contained in the 2013 handbook or subsequently released. A bridging document has been prepared which provides an overview of these changes.
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