2016-2017 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
Dec 20, 2016 | Handbooks, Standards, and Pronouncements
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The latest edition of the handbook includes:
- New and revised Auditor Reporting standards designed to enhance auditor’s reports for investors and other users of financial statements, as well as changes to other International Standards on Auditing to address the auditor’s responsibilities in relation to going concern, financial statement disclosures, and other information (i.e., annual reports);
- Revised ISAs in the 800 Series, which include limited amendments as a result of the new and revised standards in the Auditor Reporting project; and
- ISA 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements and amendments to other International Standards in response to the new requirements addressing non-compliance with laws and regulations (NOCLAR) in the IESBA Code of Ethics for Professional Accountants. ISA 250 (Revised) is effective for audits of financial statements (and other services) for periods beginning on or after December 15, 2017.
Volume III includes the IAASB’s Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality, a topic that is a key focus area for the IAASB.
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