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IAASB: New 2023_2024 Handbook now available
- 02 September 2024
- Auditing and Assurance
- South African Accounting Academy
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 4 volumes to improve 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 – download at https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-1.pdf
- Volume 2 – The ISA for LCE – download at https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-2.pdf
- Volume 3 – International Standards on Assurance Engagements, International Standards on Review Engagements, and International Standards on Related Services – download at https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-3.pdf
- Volume 4 – A Framework for Audit Quality and the International Framework for Assurance Engagements – download at https://ifacweb.blob.core.windows.net/publicfiles/2024-08/IAASB-2023-2024-Handbook-Volume-4.pdf
Click here to access the webpage to download all 4 Volumes of the new Handbook:
Relevance to Auditors, Independent Reviewers & Accountants:
- As an auditor and independent reviewer, you need to comply with International Standards on Auditing and other Assurance Services, and thus you need knowledge of newly revised standards that are approved as well as when they become effective.
- Failure to adhere to ISAs may be interpreted as negligence and you could be held liable.
- Auditors, Independent Reviewers and Accountants should be aware of the latest versions of handbooks containing standards issued by regulators and standard-setting boards, such as the IAASB Handbook.
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