Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements 2021
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Book Publish Date
25-Jan-2024
In this regard, Dr. Abu-Ghazaleh outlined the most important amendments in this version as follows:
- 1-ISA 315 (Revised 2019) “Identifying and Assessing the Risks of Material Misstatement” has been incorporated into the 2021 IAASB Handbook.
- 2-The following standards, which are not yet effective, have been included in this edition-
- 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
- ISA 220 (Revised), Quality Management for an Audit of Financial Statements
- Conforming and Consequential Amendments to Other ISAs Arising from the Quality Management Projects
- 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)