LATEST UPDATE
New IAASB Handbook Now Available for Digital Access and Print Orders
The IAASB has released the 2023-2024 edition of the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, which includes International Standard on Auditing (ISA) 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors).
The ISA 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 user experience and accommodate new, as well as revised standards.
The 2023-2024 handbook is available as a PDF download, and print orders are available via the IAASB website, on:
