Released 14 September 2021
The International Auditing and Assurance Board (IAASB) has published the 2020 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements.
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;
•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; and
•standards that are not yet effective including ISA 315, ISQM 1, ISQM 2, ISA 220, ISRS 4400.
The handbook can found at https://www.iaasb.org/news-events/2021-09/now-available-2020-iaasb-handbook.