IAASB Reference Materials

International Auditing and Assurance Standards Board

International Standard on Sustainability Assurance 5000
ISSA 5000

General Requirements for Sustainability Assurance Engagements
and
Conforming and Consequential Amendments to Other IAASB Standards Arising from ISSA 5000

Basis for Conclusions

Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements
[2023–2024 Edition]

Volume 1

Volume 2

Volume 3

Volume 4 - Supplement to the Handbook

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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