Handbooks, Standards, and Pronouncements
Published: Dec 04, 2015
All available Translations
2015 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
The latest edition of the handbook includes new and revised Auditor Reporting standards designed to enhance auditor’s reports for investors and other users of financial statements, as well as changes to other International Standards on Auditing™ to address the auditor’s responsibilities in relation to going concern, financial statement disclosures, and other information (i.e., annual reports).
These substantive changes will be effective for audits of financial statements ending on or after December 15, 2016.
Volume III continues to include the IAASB’s Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality, a topic that is a key area of focus in the Board’s current Work Plan.2015 IAASB Handbook Volume I (PDF | 8.8 MB)2015 IAASB Handbook Volume II (PDF | 3.4 MB)2015 IAASB Handbook Volume III (PDF | 1.1 MB)
Copyright © 2017 The International Federation of Accountants (IFAC). All rights reserved.