2022 IAASB handbook of international quality management, auditing, review, other assurance, and related services pronouncements

Published on: Oct 13, 2013

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.

2020 IAASB Handbook Image

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