HANDBOOK OF INTERNATIONALAUDITING, ASSURANCE, AND ETHICSPRONOUNCEMENTS2008 EDITIONPART IIScope of Part II of the Handbook
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 to the InternationalStandards on Quality Control, Auditing, Review, Other Assurance and Related Services,and the International Standards on Auditing that have been redrafted in accordance withthe clarity conventions.Part I of the handbook contains background information on the International Federationof Accountants (IFAC) and the currently effective pronouncements on ethics, qualitycontrol, auditing, review, other assurance, and related services issued by IFAC as of January 1, 2008.
How Part II of the Handbook is Arranged
The contents of Part II of the handbook are arranged by section as follows:Background Information on the Clarity Project of the International Auditingand Assurance Standards Board ............................................................. 1Preface to the International Standards on Quality Control, Auditing, Review,Other Assurance and Related Services (December 2006) ...................... 5Glossary of Terms .......................................................................................... 12Redrafted and Revised and Redrafted International Standards on Auditing .. 16