2022 IAASB handbook of international quality management, auditing, review, other assurance, and related services pronouncements
Oct 13, 2023
The IAASB released the 2022 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements.
The IAASB released the 2022 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements. The latest edition of the handbook includes:
- IAASB’s new and revised suite of quality management standards:
- International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements
- ISQM 2, Engagement Quality Reviews
- International Standard on Auditing (ISA) 220 (Revised), Quality Management for an Audit of Financial Statements
- Conforming and Consequential Amendments to Other ISAs Arising from the Quality Management Project
- Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards
- International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedures Engagements
- The following standards, which are not yet effective for this version of the handbook, are included in the back of Volume 1:
- ISA 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
- Conforming and Consequential Amendments to Other International Standards arising from ISA 600 (Revised)
Review the three volumes of the report on the IAASB website.
Related Topics
- CAS 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Canadian Auditing Standards
- CAS 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment
- CAS 540, Auditing Accounting Estimates, including Fair Value Accounting Estimates, and Related Disclosures
- CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements
- CSQM 2, Engagement Quality Reviews
- CSRS 4400, Agreed-upon Procedures Engagements