16. Handbook of IFAC 1 Linked
HANDBOOK OF INTERNATIONAL
QUALITY CONTROL, AUDITING, REVIEW, OTHER
ASSURANCE, AND RELATED SERVICES
PRONOUNCEMENTS
2010 EDITION
Scope of this Handbook
This handbook brings together the pronouncements issued by the International Auditing
and Assurance Standards Board (IAASB) which are currently in effect or will become
effective at a future date. These include the full suite of International Standards on
Auditing and the International Standard on Quality Control that have been redrafted by
the IAASB to improve their clarity, the International Standards on Review Engagements,
the International Standards on Assurance Engagements, the International Standards on
Related Services, and the International Auditing Practice Statements. It also includes a
Glossary of Terms and the Preface to the International Standards on Quality Control,
Auditing, Review, Other Assurance, and Related Services.
This handbook replaces the 2009 edition of the Handbook of International Standards on
Auditing and Quality Control and Part I of the 2008 edition of the Handbook of
International Auditing, Assurance, and Ethics Pronouncements.
How this Handbook is Arranged
The contents of this handbook are arranged by section as follows:
Changes of Substance from the 2009 Edition of the Handbook and Recent
Developments .................................................................................................
1
The International Federation of Accountants .........................................................
3
Preface to the International Standards on Quality Control, Auditing, Review,
Other Assurance, and Related Services ..........................................................
6
Glossary of Terms .................................................................................................. 11
International Standards on Quality Control, Auditing, Review, Other Assurance,
and Related Services ......................................................................................... 36
IFAC encourages and facilitates the reproduction, or translation and reproduction of
its publications. Interested parties wishing to reproduce, or translate and reproduce
this handbook should contact [email protected] for the relevant terms and
conditions.
QUALITY CONTROL, AUDITING, REVIEW, OTHER
ASSURANCE, AND RELATED SERVICES
PRONOUNCEMENTS
2010 EDITION
Scope of this Handbook
This handbook brings together the pronouncements issued by the International Auditing
and Assurance Standards Board (IAASB) which are currently in effect or will become
effective at a future date. These include the full suite of International Standards on
Auditing and the International Standard on Quality Control that have been redrafted by
the IAASB to improve their clarity, the International Standards on Review Engagements,
the International Standards on Assurance Engagements, the International Standards on
Related Services, and the International Auditing Practice Statements. It also includes a
Glossary of Terms and the Preface to the International Standards on Quality Control,
Auditing, Review, Other Assurance, and Related Services.
This handbook replaces the 2009 edition of the Handbook of International Standards on
Auditing and Quality Control and Part I of the 2008 edition of the Handbook of
International Auditing, Assurance, and Ethics Pronouncements.
How this Handbook is Arranged
The contents of this handbook are arranged by section as follows:
Changes of Substance from the 2009 Edition of the Handbook and Recent
Developments .................................................................................................
1
The International Federation of Accountants .........................................................
3
Preface to the International Standards on Quality Control, Auditing, Review,
Other Assurance, and Related Services ..........................................................
6
Glossary of Terms .................................................................................................. 11
International Standards on Quality Control, Auditing, Review, Other Assurance,
and Related Services ......................................................................................... 36
IFAC encourages and facilitates the reproduction, or translation and reproduction of
its publications. Interested parties wishing to reproduce, or translate and reproduce
this handbook should contact [email protected] for the relevant terms and
conditions.