{"id":3155,"date":"2025-10-24T01:55:00","date_gmt":"2025-10-24T01:55:00","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=3155"},"modified":"2026-07-06T00:16:59","modified_gmt":"2026-07-05T22:16:59","slug":"2021-handbook","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/handbooks-of-international-standards\/2021-handbook\/","title":{"rendered":"2021 Handbook"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3155\" class=\"elementor elementor-3155\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd9093e 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=\"cd9093e\" data-element_type=\"section\" data-e-type=\"section\" 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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 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<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td><p><a href=\"https:\/\/www.irba.co.za\/upload\/BN%20394%20of%202023.pdf\" target=\"_blank\" rel=\"noopener\">BOARD NOTICE 394 OF 2023: THE ADOPTION OF THE INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD&#8217;S (IAASB) 2021 HANDBOOKS OF INTERNATIONAL QUALITY CONTROL, 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 CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS<\/p>\n<p><strong><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-2021-Handbook-Volume-1.pdf\" target=\"_blank\" rel=\"noopener\">2021 HANDBOOK VOLUME I<\/a><\/strong><\/p>\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 Control, Auditing, Review, Other Assurance, and Related Services Pronouncements<\/li>\n<li>Glossary of Terms<\/li>\n<li>International Standards on Quality Control (ISQCs)<\/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<hr>\n<p><strong><br><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-2021-Handbook-Volume-2.pdf\" target=\"_blank\" rel=\"noopener\">2021 HANDBOOK VOLUME II<\/a><\/strong><\/p>\n<ul>\n<li>&nbsp;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<ul>\n<li>International Standards on Related Services (ISRSs)<\/li>\n<li>New and Revised Standards Not Yet Effective<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>SUPPLEMENT TO THE HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS<\/p>\n<hr>\n<p><strong><br><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-2021-Handbook-Volume-3.pdf\" target=\"_blank\" rel=\"noopener\">2021 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<p><em>\u201cThe Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2021 Edition is based on the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2021 Edition of the International Auditing and Assurance Standards Board, published by the International Federation of Accountants (IFAC) in December 2022 and is used with permission of IFAC.<\/em><\/p>\n<p><em>Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2021 Edition \u00a9 December 2022 by the International Federation of Accountants.<\/em><\/p>\n<p><em>Contact&nbsp;<\/em><a href=\"mailto:Permissions@ifac.org\"><i>Permissions@ifac.org<\/i><\/a><em>&nbsp;for permission to reproduce, store or transmit, or to make other similar uses of this document.\u201d.<\/em><\/p><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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 394 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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