2023-2024 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements

The latest edition of the IAASB handbook includes International Standard on Auditing (ISA) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors).

The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, known as the ISA for LCE, is also included although it has not yet become effective for jurisdictions that adopt the standard.

For the first time, the 2023-2024 Handbook comprises four volumes to improve the user experience and accommodate new as well as revised standards.

• 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