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BOARD NOTICE 394 OF 2023: THE ADOPTION OF THE INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD'S (IAASB) 2021 HANDBOOKS OF INTERNATIONAL QUALITY CONTROL, 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 CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS
2021 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 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
2021 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)
- New and Revised Standards Not Yet Effective
SUPPLEMENT TO THE HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS
2021 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 Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2021 Edition is based on the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2021 Edition of the International Auditing and Assurance Standards Board, published by the International Federation of Accountants (IFAC) in December 2022 and is used with permission of IFAC.
Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2021 Edition © December 2022 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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