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BOARD NOTICE 690 OF 2024: THE ADOPTION OF THE INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD'S (IAASB) 2023-2024 HANDBOOK 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
2023 - 2024 HANDBOOK VOLUME I
- Changes of Substance from the 2022 Edition of the Handbook and Recent Developments
- About the IAASB, IFEA and IFAC
- 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)
The Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2023 – 2024 Edition, Volume II, ISBN: 978-1-60815-573-6 (The ISA for LCE) has not been adopted, issued or prescribed for use in South Africa.
2023 - 2024 HANDBOOK VOLUME III
- 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 MANAGEMENT, AUDITING, REVIEW, OTHER ASURANCE, AND RELATED SERVICES PRONOUNCEMENTS
2023 - 2024 HANDBOOK VOLUME IV
- 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, 2023 - 2024 Edition is based on the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2023 - 2024 Edition of the International Auditing and Assurance Standards Board, published by the International Federation of Accountants (IFAC) in August 2024 and is used with permission of IFAC.
Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2023 -2024 Edition © August 2024 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.”
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