IAASB Reference Materials

International Auditing and Assurance Standards Board

The International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE):

Authority Supplemental Guidance
[August 2024]

Auditor Reporting Supplemental Guidance
[July 2024]

The ISA for LCE and Conforming Amendments to Other International Standards Arising from the ISA for LCE
[December 2023]

Basis for Conclusions - Including Conforming Amendments to Other International Standards
[December 2023]

FAQs
[December 2023]

Fact Sheet
[December 2023]

Overview Presentation
[December 2023]

ISA 600
[April 2022]

ISA 600 (Revised)
and
Conforming and Consequential Amendments to Other International Standards Arising from ISA 600 (Revised)
Final Pronouncement

Basis for Conclusions
Prepared by the Staff of the IAASB
[April 2022]

Introduction to International Standard on Auditing 600 (Revised),
Audits of Group Financial Statements (Including the Work of Component Auditors)
[April 2022]

ISA 220 (Revised)

Quality Management and Group Audits:
Highlighting Certain Aspects of Interaction Between ISA 220 (Revised) and ISA 600
[December 2022]

ISA 220 (Revised)
Quality Management for an Audit of Financial Statements
Final Pronouncement
[December 2020]

Basis for Conclusions
Prepared by the Staff of the IAASB
[December 2020]

Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
[2021 Edition]

Volume I

Volume II

Volume III -- Supplement to the Handbook

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