2015 Handbook of International Standards

2015 HANDBOOK VOLUME I

• Changes of Substance from the 2014 Edition of the Handbook and Recent Developments
• The International Federation of Accountants’ Role
• Structure of Pronouncements Issued by the International Auditing and Assurance Standards Board
• Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
• Glossary of Terms
• International Standards on Quality Control (ISQCs)
• Audits of Historical Financial Information:
  • International Standards on Auditing (ISAs)
  • International Auditing Practice Notes (IAPNs)
  • New and Revised Standards Not Yet Effective
  • Conforming Amendments to other ISAs

2015 HANDBOOK VOLUME II

• Audits and Reviews of Historical Financial Information
  • International Standards on Review Engagements (ISREs)
• Assurance Engagements other than Audits or Reviews of Historical Financial Information
  • International Standards on Assurance Engagements (ISAEs)
• Related Services
  
  • International Standards on Related Services (ISRSs)

SUPPLEMENT TO THE HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS

2015 HANDBOOK VOLUME III

• A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality
• Amended International Framework for Assurance Engagements

Additional Standards issued subsequently to the 2015 Handbook

• ISA 800 (Revised), Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
• ISA 805 (Revised), Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
• ISA 810 (Revised), Engagements to Report on Summary Financial Statements
• ISA 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements - Including Related Conforming Amendments to Other International Standards