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2012 IAASB Handbook Part I_Web

2012 IAASB Handbook Part I_Web

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Published by Nikie5
IAASB Handbook on ISA
International standards on Auditing
Relevant for p7 ACCA exams
IAASB Handbook on ISA
International standards on Auditing
Relevant for p7 ACCA exams

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Published by: Nikie5 on Oct 21, 2013
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International Auditing andAssurance Standards BoardHandbook of InternationalQuality Control, AuditingReview, Other Assurance,and Related ServicesPronouncements
 2012 EditionVolume I 
 
International Federation of Accountants529 Fifth Avenue, 6th Floor New York, New York 10017 USAThis publication was published by the International Federation of Accountants (IFAC). Its mission is toserve the public interest, strengthen the worldwide accountancy profession and contribute to thedevelopment of strong international economies by establishing and promoting adherence to highquality professional standards, furthering the international convergence of such standards andspeaking out on public interest issues where the profession’s expertise is most relevant. Thispublication may be downloaded free of charge for personal use only from the IAASB websitewww.iaasb.org. International Standards on Auditing, International Standards on Assurance Engagements, InternationalStandards on Review Engagements, International Standards on Related Services, InternationalStandards on Quality Control, International Auditing Practice Notes, Exposure Drafts, ConsultationPapers, and other IAASB publications are published by, and copyright of, IFAC.The IAASB and IFAC do not accept responsibility for loss caused to any person who acts or refrainsfrom acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.The IAASB logo, ‘International Auditing and Assurance Standards Board’, ‘IAASB’, ‘InternationalStandard on Auditing’, ‘ISA’, ‘International Standard on Assurance Engagements’, ‘ISAE’, ‘InternationalStandards on Review Engagements’, ‘ISRE’, ‘International Standards on Related Services’, ‘ISRS’,‘International Standards on Quality Control’, ‘ISQC’, ‘International Auditing Practice Note’, ‘IAPN’, theIFAC logo, ‘International Federation of Accountants’, and ‘IFAC’ are trademarks and service marks of IFAC.Copyright © July 2012 by the International Federation of Accountants (IFAC). All rights reserved.Permission is granted to make copies of this work provided that such copies are for use in academicclassrooms or for personal use and are not sold or disseminated and provided that each copy bearsthe following credit line:
“Copyright © July 2012 by the International Federation of Accountants(IFAC). All rights reserved. Used with permission of IFAC. Contact permissions@ifac.org for  permission to reproduce, store or transmit this document.” 
Otherwise, written permission from IFAC isrequired to reproduce, store, transmit, or make other similar uses of this document, except aspermitted by law. Contactpermissions@ifac.org. ISBN: 978-1-60815-122-6
 
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 CONTENTS PART I
   I   N   T   E   R   N   A   T   I   O   N   A   L   S   T   A   N   D   A   R   D   S   O   N    A   U   D   I   T   I   N   G    A   N   D    Q   U   A   L   I   T   Y    C   O   N   T   R   O   L   P   A   R   T   I
HANDBOOK OF INTERNATIONALQUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICESPRONOUNCEMENTSPART ICONTENTS
PageChanges of Substance from the 2010 Edition of the Handbook and RecentDevelopments ............................................................................................. 1–3The International Federation of Accountants ..................................................... 4–7Structure of Pronouncements Issued by the International Auditing andAssurance Standards Board ........................................................................ 8Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements ..................................... 9–13Glossary of Terms .............................................................................................. 14–36
INTERNATIONAL STANDARDS ON QUALITY CONTROL (ISQCs)
International Standard on Quality Control (ISQC) 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements,and Other Assurance and Related Services Engagements .......................... 37–71
AUDITS OF HISTORICAL FINANCIAL INFORMATION200
 – 
299
 
G
ENERAL
P
RINCIPLES
A
ND
ESPONSIBILITIES
 
ISA 200, Overall Objectives of the Independent Auditor and the Conductof an Audit in Accordance with International Standards on Auditing ........ 72–100ISA 210, Agreeing the Terms of Audit Engagements ..................................... 101–123ISA 220, Quality Control for an Audit of Financial Statements ...................... 124–142ISA 230, Audit Documentation ....................................................................... 143–155ISA 240, The Auditor’s Responsibilities Relating to Fraud in an Auditof Financial Statements ............................................................................. 156–198ISA 250, Consideration of Laws and Regulations in an Audit of Financial Statements ................................................................................. 199–213ISA 260, Communication with Those Charged with Governance ................... 214–238ISA 265, Communicating Deficiencies in Internal Control to ThoseCharged with Governance and Management ............................................ 239–250