{"id":3161,"date":"2025-10-24T01:57:40","date_gmt":"2025-10-24T01:57:40","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=3161"},"modified":"2026-07-06T00:17:15","modified_gmt":"2026-07-05T22:17:15","slug":"2020-handbook","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/handbooks-of-international-standards\/2020-handbook\/","title":{"rendered":"2020 Handbook"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3161\" class=\"elementor elementor-3161\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8641e99 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=\"8641e99\" 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\">\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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elementor-section-height-default elementor-section-height-default\" data-id=\"449c68a\" 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-f757a6f\" data-id=\"f757a6f\" 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-6389268 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"6389268\" 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\">2020 Handbook<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb3653c elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"eb3653c\" 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-full_width 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 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>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/BN%20146%20of%202021%20-%20Adoption%20of%20IAASB%202020%20Handbooks.pdf\" target=\"_blank\" rel=\"noopener\">BOARD NOTICE 146 of 2021: THE ADOPTION OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS HANDBOOKS IN TERMS OF THE AUDITING PROFESSION ACT 26 OF 2005 (THE ACT)<\/a><\/p>\n<p>IAASB HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS<\/p>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-2020-Handbook-Volume-1.pdf\" target=\"_blank\" rel=\"noopener\"><strong>2020 HANDBOOK VOLUME I<\/strong><\/a><\/p>\n<ul>\n<li>Changes of Substance from the 2020 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<p><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/ISA-315-Full-Standard-and-Conforming-Amendments-2019-.pdf\" target=\"_blank\" rel=\"noopener\">ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement<\/a>&nbsp;\u2013 Effective for audits of financial statements for periods beginning on or after 15 December 2021<\/p>\n<p><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/ISA-315-Full-Standard-and-Conforming-Amendments-2019-.pdf\" target=\"_blank\" rel=\"noopener\">Conforming and Consequential Amendments to Other International Standards Arising from ISA 315 (Revised 2019)<\/a><\/p>\n<p><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Quality-Management-ISQM-1-Quality-Management-for-Firms.pdf\" target=\"_blank\" rel=\"noopener\">ISQM 1, Quality Management for Firms That Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagement<\/a>s &#8211; Effective as of 15 December 2022<\/p>\n<p><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-Quality-Management-ISQM-2-Engagement-Quality-Reviews.pdf\" target=\"_blank\" rel=\"noopener\">ISQM 2, Engagement Quality Reviews<\/a>&nbsp;&#8211; (Effective for audits and reviews of financial statements for periods beginning on or after 15 December 2022; and effective for other assurance and&nbsp; related services engagements beginning on or after 15 December 2022<\/p>\n<p><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-International-Standard-Auditing-220-Revised.pdf\" target=\"_blank\" rel=\"noopener\">ISA 220 (Revised), Quality Management for An Audit of Financial Statements<\/a>&nbsp;&#8211; Effective for audits of financial statements for periods beginning on or after 15 December 2022<\/p>\n<p><a href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/IAASB-quality-management-conforming-amendments.pdf\" target=\"_blank\" rel=\"noopener\">Conforming Amendments to International Standards on Auditing (ISA) and Related Material Arising from the Quality Management Projects<\/a><\/p>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Final-Pronouncement-Conforming-Amendments.pdf\" target=\"_blank\" rel=\"noopener\">Conforming Amendments to Other IAASB Standards Arising from the Quality Management Projects<\/a><\/p>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/Summary%20of%20Conforming%20and%20Consequential%20Amendments%20to%20IRBA%20Pronouncements%20Arsing%20from%20the%20IAASB%20QM%20Standards(1).pdf\" target=\"_blank\" rel=\"noopener\">Summary of Conforming and Consequential Amendments to IRBA Pronouncements Arsing from the IAASB QM Standards<\/a><\/p>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-ISA-600-Revised.pdf\" target=\"_blank\" rel=\"noopener\">ISA 600 (Revised), Special Considerations \u2013 Audits of Group Financial Statements (Including the Work of Component Auditors) &#8211; Effective for audits of financial statements for periods beginning on or after 15 December 2023<\/a><\/p>\n<hr><br>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-2020-Handbook-Volume-2.pdf\" target=\"_blank\" rel=\"noopener\"><strong>2020 HANDBOOK VOLUME II<\/strong><\/a><\/p>\n<ul>\n<li>Audits and Reviews of Historical Financial Information<\/li>\n<li>International Standards on Review Engagements (ISREs)<\/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><a href=\"https:\/\/www.irba.co.za\/upload\/ISRS-4400-Revised-Agreed-Upon-Procedures.pdf\">International Standard on Related Services (ISRS) 4400 (Revised), Agreed-Upon Procedure Engagements &#8211; Effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after 1 January 2022<\/a><\/p>\n<p>SUPPLEMENT TO THE HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS<\/p>\n<hr>\n<p><br><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-2020-Handbook-Volume-3.pdf\" target=\"_blank\" rel=\"noopener\"><strong>2020 HANDBOOK VOLUME III<\/strong><\/a><\/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><i><br>\u201cThe Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2020 Edition is based on the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2020 Edition of the International Auditing and Assurance Standards Board, published by the International Federation of Accountants (IFAC) in October 2021 and is used with permission of IFAC.<\/i><\/p>\n<p><i>Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2020 Edition \u00a9 April 2021 by the International Federation of Accountants.<\/i><\/p>\n<p><i>Contact&nbsp;<a href=\"mailto:Permissions@ifac.org\">permissions@ifac.org<\/a>&nbsp;for permission to reproduce, store or transmit, or to make other similar uses of this document.\u201d.<\/i><\/p>\n<\/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 146 of 2021: THE ADOPTION OF INTERNATIONAL QUALITY [&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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