Prüfung
Prüfung
30 August 2024

IAASB:
2023-2024 Handbook published

On August 29, 2024, the International Auditing and Assurance Standards Board (IAASB) published the 2023-2024 edition of the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. The work contains the current international auditing standards ISA as well as other professional pronouncements of the IAASB and consists of four volumes for the first time:

  • Volume 1 – International Auditing Practice Notes, International Standards on Auditing, and International Standards on Quality Management
  • Volume 2 – The ISA for LCE
  • Volume 3 – International Standards on Assurance Engagements, International Standards on Review Engagements, and International Standards on Related Services
  • Volume 4 – A Framework for Audit Quality and the International Framework for Assurance Engagements

In addition to the new International Standard on Auditing (ISA) 600 (Revised), Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors), the handbook also contains the ISA for Audits of Financial Statements of Less Complex Entities (ISA for LCE), which is not yet (mandatorily) applicable.

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