International Standards on Auditing (ISA)

Relevant Amendments to Other International Standards Arising from the ISAs for SMEs

COMMENTARY on the International Standards on Auditing for Audits of Financial Statements of Less Complex Entities

2024 Edition of the International Code of Ethics for Professional Accountants (including International Independence Standards)

Quality Management Standards for Small Audit Firms developed by the International Federation of Accountants (Parts 1 and 2)

Part 2 of the “Quality Management Standards Series: Implementation in Small Firms”: Developing a Detailed Implementation Plan

Volume I of the 2018 edition of the International Federation of Accountants’ “Guide to Using International Standards on Auditing in the Audit of Small- and Medium-Sized Entities”

Volume II of the 2018 edition of the International Federation of Accountants’ “Guide to Using International Standards on Auditing in the Audit of Small- and Medium-Sized Entities”

2018 Edition of the International Code of Ethics for Professional Accountants (including International Independence Standards)

International Standard on Quality Management (ISQM) 1: Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (COMMENTARY)

International Standard on Quality Management (ISQM) 2: Engagement Quality Reviews (COMMENTARY)

AUDIT QUALITY CONCEPT (COMMENTARY)

International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services, 2016–2017, Part 1, Volume 1

International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services, 2016–2017, Part 1, Volume 2

Part I of the International Federation of Accountants’ “Guide to Using International Standards on Auditing in the Audit of Small- and Medium-Sized Entities”

Part II of the International Federation of Accountants’ “Guide to Using International Standards on Auditing in the Audit of Small- and Medium-Sized Entities”

Updated International Standards on Auditing

> (220) - Quality Management for an Audit of Financial Statements  (COMMENTARY)

> (540) - International Standard on Auditing (Revised): Auditing Accounting Estimates and Related Disclosures  (COMMENTARY)
> (250) - International Standard on Auditing: Consideration of Laws and Regulations in an Audit of Financial Statements (COMMENTARY)
> (700) - Forming an Opinion and Reporting on Financial Statements (COMMENTARY)
> (701) - Communicating Key Audit Matters in the Independent Auditor’s Report
> (705) - Modifications to the Opinion in the Independent Auditor’s Report
> (706) - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

> (4400) - Agreed-Upon Procedures Engagements (COMMENTARY)

> (600) - International Standard on Auditing (Revised): Special Considerations—Audits of Group Financial Statements

> (570) - International Standard on Auditing (Revised): Going Concern