New Edition of the IAASB Handbook Now Available on the IAASB Website

The IAASB has released a new edition of the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, which includes:

ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, replacing ISA 315 (Revised). The handbook also incorporates conforming and consequential amendments to other relevant standards arising from ISA 315 (Revised 2019), which is effective for audits of financial statements for periods beginning on or after 15 December 2021.

The handbooks may be downloaded, and print copies ordered, from the IAASB website by following the link:

It will also be available soon on the e-International Standards online platform.