{"id":3110,"date":"2025-10-24T01:47:17","date_gmt":"2025-10-24T01:47:17","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=3110"},"modified":"2026-07-06T00:16:47","modified_gmt":"2026-07-05T22:16:47","slug":"2022-handbook","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/handbooks-of-international-standards\/2022-handbook\/","title":{"rendered":"2022 Handbook"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3110\" class=\"elementor elementor-3110\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d0bd8a7 elementor-section-height-min-height elementor-section-content-middle elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"d0bd8a7\" data-element_type=\"section\" data-e-type=\"section\" 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data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cd62461\" data-id=\"cd62461\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f59daa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f59daa\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-708ab8ff\" data-id=\"708ab8ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ef4dfec hfe-nav-menu__align-center hfe-nav-menu__breakpoint-none hfe-submenu-icon-arrow 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href=\"https:\/\/www.lis-demos.co.za\/irba2025\/handbooks-of-international-standards\/2010-handbook\/\" class = \"hfe-menu-item\">2010<\/a><\/li>\n<li id=\"menu-item-3230\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/handbooks-of-international-standards\/2009-handbook\/\" class = \"hfe-menu-item\">2009<\/a><\/li>\n<li id=\"menu-item-3229\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/handbooks-of-international-standards\/2008-handbook\/\" class = \"hfe-menu-item\">2008<\/a><\/li>\n<\/ul> \n\t\t\t\t<\/nav>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ca41791 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"ca41791\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-720073e\" data-id=\"720073e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1842479 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1842479\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2022 Handbook<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd2335b elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"bd2335b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"hfe-breadcrumbs-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav aria-label=\"Breadcrumb\"><ul class=\"hfe-breadcrumbs hfe-breadcrumbs-show-home\"><li class=\"hfe-breadcrumbs-item hfe-breadcrumbs-first\"><span class=\"hfe-breadcrumbs-home-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-home\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\"><\/path><\/svg><\/span><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\"><span class=\"hfe-breadcrumbs-text\">Home<\/span><\/a><\/li><\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff15eb1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff15eb1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9b9ad3e\" data-id=\"9b9ad3e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0d8c331 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0d8c331\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.irba.co.za\/upload\/Board%20Notice%20509%20of%202023.pdf\" target=\"_blank\" rel=\"noopener\">BOARD NOTICE 509 OF 2023: THE ADOPTION OF THE INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD&#8217;S (IAASB) 2022 HANDBOOKS OF INTERNATIONAL QUALITY MANAGEMENT, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS IN TERMS OF THE AUDITING PROFESSION ACT 26 OF 2005, AS AMENDED<\/a><\/p>\n<p>IAASB HANDBOOK OF INTERNATIONAL QUALITY MANAGEMENT, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS<\/p>\n<hr>\n<p><strong><br><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-2022-Handbook-Volume-1.pdf\" target=\"_blank\" rel=\"noopener\">2022 HANDBOOK VOLUME I<\/a><\/strong><\/p>\n<div>\n<ul>\n<li>Changes of Substance from the 2021 Edition of the Handbook and Recent Developments<\/li>\n<li>The International Federation of Accountants\u2019 Role<\/li>\n<li>Structure of Pronouncements Issued by the International Auditing and Assurance Standards Board<\/li>\n<li>Preface to the International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements<\/li>\n<li>Glossary of Terms<\/li>\n<li>International Standards on Quality Management (ISQMs)<\/li>\n<li>Audits of Historical Financial Information:\n<ul>\n<li>International Standards on Auditing (ISAs)<\/li>\n<li>International Auditing Practice Notes (IAPNs)<\/li>\n<li>New and Revised Standards Not Yet Effective<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB%20Narrow%20Scope%20Amendments%20to%20ISA%20700%20and%20ISA%20260.pdf\" target=\"_blank\" rel=\"noopener\">Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication with Those Charged with Governance, as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)<\/a> &#8211; Effective for audits of financial statements for periods beginning on or after 15 December 2024.<\/p>\n<ul>\n<li><a href=\"https:\/\/www.irba.co.za\/upload\/PIE%20Track%201%20Infographic.pdf\" target=\"_blank\" rel=\"noopener\">Infographic: Updates to Illustrative Report Templates for Narrow Scope Amendments to ISA 700 (Revised)<\/a><\/li>\n<\/ul>\n<\/div>\n<hr>\n<p><strong><br><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-2022-Handbook-Volume-2.pdf\" target=\"_blank\" rel=\"noopener\">2022 HANDBOOK VOLUME II<\/a><\/strong><\/p>\n<ul>\n<li>Audits and Reviews of Historical Financial Information\n<ul>\n<li>International Standards on Review Engagements (ISREs)<\/li>\n<\/ul>\n<\/li>\n<li>Assurance Engagements other than Audits or Reviews of Historical Financial Information\n<ul>\n<li>International Standards on Assurance Engagements (ISAEs)<\/li>\n<\/ul>\n<\/li>\n<li>Related Services\n<\/li>\n<ul>\n<li>International Standards on Related Services (ISRSs)<br><\/li>\n<\/ul>\n<\/ul>\n<div>SUPPLEMMENT TO THE HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND REALTED SERVICES PRONOUNCEMENTS&nbsp;<br><br><\/div>\n<hr>\n<p><strong><br><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-2022-Handbook-Volume-3.pdf\" target=\"_blank\" rel=\"noopener\">2022 HANDBOOK VOLUME III<\/a><\/strong><\/p>\n<ul>\n<li>A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality<\/li>\n<li>Amended International Framework for Assurance Engagements<\/li>\n<\/ul>\n<hr>\n<p><em><br>\u201cThe Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2022 Edition is based on the Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2022 Edition of the International Auditing and Assurance Standards Board, published by the International Federation of Accountants (IFAC) in October 2023 and is used with permission of IFAC.<br><\/em><br><em>Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2022 Edition \u00a9 October 2023 by the International Federation of Accountants.<br><\/em><br><em>Contact <a href=\"mailto:Permissions@ifac.org\"><i>Permissions@ifac.org<\/i><\/a> for permission to reproduce, store or transmit, or to make other similar uses of this document.\u201d<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu 2025 2023 \u2013 2024 2022 2021 2020 2018 2016 \u2013 2017 2015 2014 2013 2012 2010 2009 2008 Home BOARD NOTICE 509 OF 2023: THE ADOPTION OF THE INTERNATIONAL [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":2962,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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