2015 Handbook of International Standards

IAASB HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS

2015 HANDBOOK VOLUME I

  • Changes of Substance from the 2014 Edition of the Handbook and Recent Developments
  • The International Federation of Accountants’ Role
  • Structure of Pronouncements Issued by the International Auditing and Assurance Standards Board
  • Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
  • Glossary of Terms
  • International Standards on Quality Control (ISQCs)
  • Audits of Historical Financial Information:
    • International Standards on Auditing (ISAs)
    • International Auditing Practice Notes (IAPNs)
    • New and Revised Standards Not Yet Effective
    • Conforming Amendments to other ISAs
PDF 8.7MB

2015 HANDBOOK VOLUME II

  • Audits and Reviews of Historical Financial Information
    • International Standards on Review Engagements (ISREs)
  • Assurance Engagements other than Audits or Reviews of Historical Financial Information
    • International Standards on Assurance Engagements (ISAEs)
  • Related Services
    • International Standards on Related Services (ISRSs)

 

SUPPLEMENT TO THE HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS

PDF 3.3MB

2015 HANDBOOK VOLUME III

  • A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality
  • Amended International Framework for Assurance Engagements
PDF 1.1MB
Copyright © December 2015 by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC. Contact permissions@ifac.org for permission to reproduce, store or transmit, or to make other similar uses of this document.    

 

Additional Standards issued subsequently to the 2015 Handbook

 

Copyright © January 2016 (ISA 800 (Revised) and ISA 805 (Revised)) and March 2016 (ISA 810 (Revised)) by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC. Contact permissions@ifac.org for permission to reproduce, store or transmit, or to make other similar uses of this document.