{"id":3166,"date":"2025-10-24T01:58:31","date_gmt":"2025-10-24T01:58:31","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=3166"},"modified":"2026-07-06T00:23:51","modified_gmt":"2026-07-05T22:23:51","slug":"2018-handbook","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/handbooks-of-international-standards\/2018-handbook\/","title":{"rendered":"2018 Handbook"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3166\" class=\"elementor elementor-3166\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c797ffd 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=\"c797ffd\" data-element_type=\"section\" data-e-type=\"section\" 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-d83aabd\" data-id=\"d83aabd\" 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-fcdb5a5 elementor-section-height-min-height elementor-section-content-top elementor-section-full_width elementor-section-items-top elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default\" data-id=\"fcdb5a5\" data-element_type=\"section\" data-e-type=\"section\" 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-56a14ee\" data-id=\"56a14ee\" 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 hfe-submenu-animation-none hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"1ef4dfec\" data-element_type=\"widget\" data-e-type=\"widget\" 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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-aaa3109 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"aaa3109\" 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-a6eddcf\" data-id=\"a6eddcf\" 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-4a2b256 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4a2b256\" 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\">2018 Handbook<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18006dd elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"18006dd\" 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<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-2018-HB-Vol-1%202019.pdf\" target=\"_blank\" rel=\"noopener\">2018 HANDBOOK VOLUME I<\/a><\/strong><\/p>\n<div>\n<ul>\n<li>Changes of Substance from the 2017 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><strong>INTERNATIONAL STANDARD ON AUDITING &#8211; EFFECTIVE FOR AUDITS OF FINANCIAL STATEMENTS FOR PERIODS BEGINNING ON OR AFTER 15 DECEMBER 2019.<\/strong><br><a href=\"https:\/\/www.irba.co.za\/upload\/ISA-540-Revised-and-Conforming-Amendments(1).pdf\" target=\"_blank\" rel=\"noopener\">International Standard on Auditing (ISA) 540 (Revised), <em>Auditing Accounting Estimates and Related Disclosures<\/em><\/a><\/p>\n<p><strong>INTERNATIONAL STANDARD ON AUDITING &#8211; EFFECTIVE FOR AUDITS OF FINANCIAL STATEMENTS FOR PERIODS BEGINNING ON OR AFTER 15 DECEMBER 2021.<\/strong><br><a href=\"https:\/\/www.irba.co.za\/upload\/ISA-315-Full-Standard-and-Conforming-Amendments-2019.pdf\" target=\"_blank\" rel=\"noopener\">International Standard on Auditing (ISA) 315 (Revised), <em>Identifying and Assessing the Risks of Material Misstatement and related Conforming amendments<\/em><\/a><br><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-Introduction-to-ISA-315.pdf\" target=\"_blank\" rel=\"noopener\">Introduction to: ISA 315 (Revised 2019) <em>Identifying and Assessing the Risks of Material Misstatement<\/em><\/a><\/p>\n<p><strong>CONFORMING AMENDMENTS TO THE IAASB INTERNATIONAL STANDARDS &#8211; EFFECTIVE AS OF 15 JULY 2020<\/strong><br><a href=\"https:\/\/www.iaasb.org\/publications\/conforming-amendments-iaasb-international-standards-result-revised-iesba-code\" target=\"_blank\" rel=\"noopener\">Conforming Amendments to the IAASB International Standards as a Result of the Revised International Ethics Standards Board for Accountants\u2019 (IESBA) Code<\/a><\/p>\n<\/div>\n<hr>\n<p><strong><br><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-2018-HB-Vol-2%202019.pdf\" target=\"_blank\" rel=\"noopener\">2018 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<ul>\n<li>International Standards on Related Services (ISRSs)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>INTERNATIONAL STANDARD ON RELATED SERVICES &#8211; EFFECTIVE FOR AGREED-UPON PROCEDURE ENGAGEMENTS FOR WHICH THE TERMS OF ENGAGEMENT ARE AGREED ON OR AFTER 1 JANUARY 2022<\/strong><br><a href=\"https:\/\/www.irba.co.za\/upload\/ISRS-4400-Revised-Agreed-Upon-Procedures.pdf\" target=\"_blank\" rel=\"noopener\">International Standard on Related Services (ISRS) 4400 (Revised), <em>Agreed-Upon Procedure Engagements<\/em><\/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><strong><br><a href=\"https:\/\/www.irba.co.za\/upload\/IAASB-2018-HB-Vol-3%202019.pdf\" target=\"_blank\" rel=\"noopener\">2018 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\n<\/li>\n<\/ul>\n<hr>\n<p><em><br>\u201cThe Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2018 Edition is based on the Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, 2018 Edition of the International Auditing and Assurance Standards Board, published by the International Federation of Accountants (IFAC) in December 2018 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, 2018 Edition \u00a9 December 2018 by the International Federation of Accountants.<\/em><\/p>\n<p><em>Contact <i><a href=\"mailto:permissions@ifac.org\"><i>permissions@ifac.org<\/i><\/a> <\/i>for permission to reproduce, store or transmit, or to make other similar uses of this document.&#8221;<\/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 IAASB HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, [&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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