2022 Handbook of International Standards

BOARD NOTICE 509 OF 2023: THE ADOPTION OF THE INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD'S (IAASB) 2022 HANDBOOKS OF INTERNATIONAL QUALITY MANAGEMENT, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS IN TERMS OF THE AUDITING PROFESSION ACT 26 OF 2005, AS AMENDED

IAASB HANDBOOK OF INTERNATIONAL QUALITY MANAGEMENT, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS

2022 HANDBOOK VOLUME I

• Changes of Substance from the 2021 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 Management, Auditing, Review, Other Assurance, and Related Services Pronouncements
• Glossary of Terms
• International Standards on Quality Management (ISQMs)
• Audits of Historical Financial Information:
  • International Standards on Auditing (ISAs)
  • International Auditing Practice Notes (IAPNs)
  • New and Revised Standards Not Yet Effective

Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication with Those Charged with Governance, as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs) - Effective for audits of financial statements for periods beginning on or after 15 December 2024.

2022 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

2022 HANDBOOK VOLUME III

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

“The Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2022 Edition is based on the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2022 Edition of the International Auditing and Assurance Standards Board, published by the International Federation of Accountants (IFAC) in October 2023 and is used with permission of IFAC.

Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2022 Edition © October 2023 by the International Federation of Accountants.

Contact Permissions@ifac.org for permission to reproduce, store or transmit, or to make other similar uses of this document.”