IAASB releases handbook for int'l audits

The International Auditing and Assurance Standards Board has released the 2023-2024 edition of its "Handbook of International Quality Management, Auditing, Review, Other Assurance and Related Services Pronouncements."

The handbook includes International Standard on Auditing 600, "Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)," as well as the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities, for which the board recently issued guidance.

This edition of the handbook has been divided into four volumes:

1. International Auditing Practice Notes, International Standards on Auditing, and International Standards on Quality Management.
2. The ISA for LCE.
3. International Standards on Assurance Engagements, International Standards on Review Engagements, and International Standards on Related Services.
4. A Framework for Audit Quality and the International Framework for Assurance Engagements

PDF copies of the handbook can be downloaded, and print orders placed, on the IAASB website.

Those who are interested in translating or reproducing the handbook can make inquiries and request permission here.