HANDBOOK OF INTERNATIONALQUALITY CONTROL, AUDITING, REVIEW, OTHERASSURANCE, AND RELATED SERVICESPRONOUNCEMENTS2010 EDITIONScope of this Handbook
This handbook brings together the pronouncements issued by the International Auditingand Assurance Standards Board (IAASB) which are currently in effect or will becomeeffective at a future date. These include the full suite of International Standards onAuditing and the International Standard on Quality Control that have been redrafted bythe IAASB to improve their clarity, the International Standards on Review Engagements,the International Standards on Assurance Engagements, the International Standards onRelated Services, and the International Auditing Practice Statements. It also includes aGlossary 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 RecentDevelopments ................................................................................................. 1The International Federation of Accountants ......................................................... 3Preface to the International Standards on Quality Control, Auditing, Review,Other Assurance, and Related Services .......................................................... 6Glossary of Terms .................................................................................................. 11International Standards on Quality Control, Auditing, Review, Other Assurance
,
and Related Services ......................................................................................... 36IFAC encourages and facilitates the reproduction, or translation and reproduction of its publications. Interested parties wishing to reproduce, or translate and reproducethis handbook should contact permissions@ifac.org for the relevant terms andconditions.