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International Federation of Accountants545 Fifth Avenue, 14
th
Floor  New York, New York 10017 USAThis publication was prepared by the International Federation of Accountants (IFAC).Its mission is to serve the public interest,
 
strengthen the worldwide accountancy profession and contribute to the development of strong international economies byestablishing and promoting adherence to high quality professional standards, furtheringthe international convergence of such standards and speaking out on public interestissues where the profession’s expertise is most relevant.This publication may be downloaded free-of-charge from the IFAC websitehttp://www.ifac.org. The approved text is published in the English language.IFAC welcomes any comments you may have regarding this handbook. Comments may be sent to the address above or emailed to IAASBpubs@ifac.org.Copyright © March 2008 by the International Federation of Accountants (IFAC). Allrights reserved. Permission is granted to make copies of this work provided that suchcopies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears the following credit line
: “Copyright ©March 2008 by the International Federation of Accountants (IFAC). All rights reserved.Used with permission of IFAC. Contact permissions@ifac.org for permission toreproduce, store, or transmit this document.”
Otherwise, written permission from IFACis required to reproduce, store or transmit, or to make other similar uses of, thisdocument, except as permitted by law. Contact permissions@ifac.org.ISBN: 978-1-934779-06-4
 
HANDBOOK OF INTERNATIONALAUDITING, ASSURANCE, AND ETHICSPRONOUNCEMENTS2008 EDITIONPART IScope of Part I of the Handbook 
Part I of the handbook brings together for continuing reference background informationon the International Federation of Accountants (IFAC) and the pronouncements onethics, quality control, auditing, review, other assurance, and related services issued byIFAC as of January 1, 2008. In Part I of the handbook, the text of pronouncements that become effective at a date after January 1, 2008 has been shaded.Part II of the handbook contains background information on the project of theInternational Auditing and Assurance Standards Board (IAASB) to improve the clarityof its pronouncements (Clarity project), an amended Preface for the InternationalStandards on Quality Control, Auditing, Review, Other Assurance and Related Servicesand the International Standards on Auditing (ISAs) that have been redrafted inaccordance with the clarity conventions. Those ISAs are effective for audits of financialstatements for periods beginning on or after December 15, 2009.
How Part I of the Handbook is Arranged
The contents of Part I of the handbook are arranged by section as follows:Changes of Substance from the 2007 Edition of the Handbook and Recent Developments ...................................................................... 1Background Information on the International Federation of Accountants ..... 4Ethics ............................................................................................................. 11Auditing, Review, Other Assurance, and Related Services ........................... 127
 
 
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adanda02

hi send me a copy of International Standards on Auditing Volume 1 my email adanda02@yahoo.com

reply04 / 11 / 2010
fdomingojr3459

hicould i have a copy of the document? thanks in advance.

reply07 / 08 / 2009
edmund_lanch

hi, will u please share this file to me? i badly need this book cos im an internal auditor here in philippines. thanks a lot

reply06 / 21 / 2009
Reza Nugraha

hello.. please share this file to me.. thx

reply04 / 30 / 2009
mnwaccount

hi fr pls share to me this file ,cos i m accountant in myanmar. thk fr mnw

reply04 / 22 / 2009
STOURAA

thank you for your document but please delete your picture profile

reply02 / 04 / 2009
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