2016 - 2017 Handbook of International Standards

2016 - 2017 HANDBOOK VOLUME I

• Changes of Substance from the 2015 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

INTERNATIONAL STANDARDS ON AUDITING ISSUED POST 2016 - 2017 HANDBOOK OF INTERNATIONAL STANDARDS

• International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures, effective for financial statement audits for periods beginning on or after 15 December 2019.

2016 - 2017 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

2016 - 2017 HANDBOOK VOLUME III

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