{"id":8112,"date":"2024-09-04T11:41:50","date_gmt":"2024-09-04T09:41:50","guid":{"rendered":"https:\/\/elte.org.gr\/?p=8112"},"modified":"2024-09-04T11:41:50","modified_gmt":"2024-09-04T09:41:50","slug":"019-2024-new-handbook-by-the-international-auditing-and-assurance-standards-board-iaasb","status":"publish","type":"post","link":"https:\/\/elte.org.gr\/en\/2024\/09\/04\/019-2024-new-handbook-by-the-international-auditing-and-assurance-standards-board-iaasb\/","title":{"rendered":"019\/2024 &#8211; New Handbook by the International Auditing and Assurance Standards Board (IAASB)"},"content":{"rendered":"\r\n<div style=\"text-align: left;\"><a href=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2024\/09\/anakoinosi_019_2024_EN.pdf\" class=\"button primary is-primary is-medium\"  >\n\t\t<span>Download EN<\/span>\n\t<\/a>\n\r\n<div>\r\n<p>On August 29, the International Auditing and Assurance Standards Board (IAASB) published the <a href=\"https:\/\/www.iaasb.org\/publications\/2023-2024-handbook-international-quality-management-auditing-review-other-assurance-and-related\">2023-2024 edition of the <em>Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements<\/em><\/a>, which includes International Standard on Auditing (ISA) 600 (Revised), <em>Special Considerations\u2014Audits of Group Financial Statements (Including the Work of Component Auditors)<\/em>.<\/p>\r\n<p>Additionally, it features the<em> International Standard on Auditing for Audits of Financial Statements of Less Complex Entities<\/em>, also known as \u201cISA for LCE\u201d, although this standard has not yet been implemented in jurisdictions that have adopted it.<\/p>\r\n<p>For the first time, the 2023-2024 Handbook is composed of four volumes to offer an improved user experience and to include all new and revised standards.<\/p>\r\n<ul>\r\n<li>1<sup>st<\/sup> Volume \u2013 International Auditing Practice Notes, International Standards on Auditing, and International Standards on Quality Management<\/li>\r\n<li>2<sup>nd<\/sup> Volume \u2013 The ISA for LCE<\/li>\r\n<li>3<sup>rd<\/sup> Volume \u2013 International Standards on Assurance Engagements, International Standards on Review Engagements, and International Standards on Related Services<\/li>\r\n<li>4<sup>th <\/sup>Volume \u2013 A Framework for Audit Quality and the International Framework for Assurance Engagements<\/li>\r\n<\/ul>\r\n<p>The 2023\u20132024 Handbook is available for download in PDF format and in print for order through the provided link.<\/p>\r\n<p>&nbsp;<\/p>\r\n<p>The Audit Quality Inspector of HAASOB<\/p>\r\n<p>Petros Menexis<\/p>\r\n<\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>New Handbook by the International Auditing and Assurance Standards Board (IAASB)<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[94,16],"tags":[],"class_list":["post-8112","post","type-post","status-publish","format-standard","hentry","category-announcements","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/posts\/8112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/comments?post=8112"}],"version-history":[{"count":2,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/posts\/8112\/revisions"}],"predecessor-version":[{"id":8116,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/posts\/8112\/revisions\/8116"}],"wp:attachment":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/media?parent=8112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/categories?post=8112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/tags?post=8112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}