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2020 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements


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The latest edition of the handbook includes:

  • ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures replacing ISA 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures. The handbook also includes conforming and consequential amendments from ISA 540 to other standards, with the exception of International Auditing Practice Note 1000, which will be updated for changes to ISA 540 (Revised), and ISA 315 (Revised 2019) in the 2021 IAASB Handbook. ISA 540 (Revised) is effective for audits of financial statements for periods beginning on or after December 15, 2019.
  • Changes for the conforming amendments arising from the restructured International Code of Ethics for Professional Accountants, issued by the International Ethics Standards Board for Accountants, have been made in Volume 1 and 2 of the 2020 IAASB Handbook.
  • The following standards, which are not yet effective, have been included in the back of Volume 1 and 2:
    • ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement
    • Conforming and Consequential Amendments to Other ISAs Arising from ISA 315 (Revised 2019)
    • 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
    • ISA 220 (Revised), Quality Management for an Audit of Financial Statements
    • Conforming and Consequential Amendments to Other ISAs Arising from the Quality Management Projects
    • ISRS 4400 (Revised), Agreed-Upon Procedures Engagements
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