Supplement to Volume 2A
ISA 220 (Revised), Quality Management for an Audit of Financial Statements, effective from 15 December 2022
ISA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement, effective from 15 December 2021.
ISRS 4400 (Revised), Agreed-Upon Procedure Engagements, effective from1 January 2022.
ISQM 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements, effective from 15 December 2022.
ISQM 2, Engagement Quality Reviews, effective from 15 December 2022.