HANDBOOK OF INTERNATIONALSTANDARDS ON AUDITING AND QUALITY CONTROL2009 EDITIONScope of this Handbook
This handbook brings together all the International Standards on Auditing and theInternational Standard on Quality Control that have been redrafted by theInternational Auditing and Assurance Standards Board (IAASB) to improve theirclarity (Clarity project). It also includes a Glossary of Terms and the
Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance and Related Services
. These become effective on December 15, 2009. Backgroundinformation on the International Federation of Accountants (IFAC) is also included.This handbook replaces Part II of the 2008 edition of the IFAC
Handbook of International Standards on Auditing, Assurance, and Ethics Pronouncements
.Part I of the 2008 edition of the handbook will remain in effect during 2009. Itcontains pronouncements on auditing, review, other assurance, and related servicesissued by the IAASB as of January 1, 2008. It also includes the
Code of Ethics for Professional Accountants
, issued by the International Ethics Standards Board forAccountants. The pronouncements on auditing will remain in effect up to December14, 2009; thereafter they will be replaced by those contained in this handbook.
How this Handbook is Arranged
The contents of this handbook are arranged by section as follows:Changes of Substance from Parts I and II of the 2008 Edition of the Handbook and Recent Developments .............................................................................. 1Background Information on the International Federation of Accountants ............. 4Preface to the International Standards on Quality Control, Auditing, Review,Other Assurance and Related Services ........................................................... 11Glossary of Terms .................................................................................................. 16International Standards on Auditing and Quality Control ..................................... 41IFAC encourages and facilitates the reproduction, or translation and reproduction of its publications. For interested parties wishing to reproduce, or translate andreproduce this Handbook, please contact permissions@ifac.org for terms andconditions of agreement.
Leave a Comment