30. August 2024
IAASB:
2023-2024 Handbook veröffentlicht
- 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
Neben dem neuen International Standard on Auditing (ISA) 600 (Revised), Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors), enthält das Handbuch auch den noch nicht (verpflichtend) anzuwendenden ISA for Audits of Financial Statements of Less Complex Entities (ISA for LCE).