2018 Handbook of International Standards

2018 HANDBOOK VOLUME I

• Changes of Substance from the 2017 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 STANDARD ON AUDITING - EFFECTIVE FOR AUDITS OF FINANCIAL STATEMENTS FOR PERIODS BEGINNING ON OR AFTER 15 DECEMBER 2019.

International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures

INTERNATIONAL STANDARD ON AUDITING - EFFECTIVE FOR AUDITS OF FINANCIAL STATEMENTS FOR PERIODS BEGINNING ON OR AFTER 15 DECEMBER 2021.

International Standard on Auditing (ISA) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement and related Conforming amendments

Introduction to: ISA 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement

CONFORMING AMENDMENTS TO THE IAASB INTERNATIONAL STANDARDS - EFFECTIVE AS OF 15 JULY 2020

Conforming Amendments to the IAASB International Standards as a Result of the Revised International Ethics Standards Board for Accountants’ (IESBA) Code

2018 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)

INTERNATIONAL STANDARD ON RELATED SERVICES - EFFECTIVE FOR AGREED-UPON PROCEDURE ENGAGEMENTS FOR WHICH THE TERMS OF ENGAGEMENT ARE AGREED ON OR AFTER 1 JANUARY 2022

International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedure Engagements

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

2018 HANDBOOK VOLUME III

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

Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2018 Edition © December 2018 by the International Federation of Accountants.

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