2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
IAASB
Dec 17, 2018 | Handbooks, Standards, and Pronouncements
1696 Pages
ISBN 978-1-60815-389-3
English
All available Translations: Albanian Arabic Arabic Armenian Bulgarian Croatian Dutch Finnish French French Georgian German Kazakh Kyrgyz Macedonian Portuguese Romanian Russian Spanish-Latin America Ukrainian Uzbek + View All
In Progress Translations: Hungarian | Other | Polish | Turkish
The latest edition of the handbook includes:
- 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 International Code of Ethics for Professional Accountants. ISA 250 (Revised) is effective for audits of financial statements for periods beginning on or after December 15, 2017.
- ISA 540 (Revised), Auditing Accounting Estimates and Disclosures. The revisions ensure that the standard continues to keep pace with the changing market and fosters a more independent and challenging mindset in auditors. ISA 540 (Revised) is effective for audits of financial statements for periods beginning on or after December 15, 2019.
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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Related Resources
- 2015 Handbook of the Code of Ethics for Professional Accountants
- 2016 Handbook of International Public Sector Accounting Pronouncements
- 2019 Handbook of International Education Standards
- ISA 220 (Revised): Definition of an Engagement Team Fact sheet
- Non-Authoritative Guidance: The Fraud Lens – Interactions Between ISA 240 and Other ISAs
