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Handbook of International Standards on Auditing and Quality Control 2010 Edition Part2

Handbook of International Standards on Auditing and Quality Control 2010 Edition Part2

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Published by: aqua01 on Sep 14, 2010
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International Federation of Accountants545 Fifth Avenue, 14
FloorNew 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 accountancyprofession 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 maybe sent to the address above or emailed toIAASBpubs@ifac.org.Copyright © April 2010 by the International Federation of Accountants (IFAC). All rightsreserved. Permission is granted to make copies of this work provided that such copies are foruse in academic classrooms or for personal use and are not sold or disseminated andprovided that each copy bears the following credit line
: “Copyright © April 2010 by the International Federation of Accountants (IFAC). All rights reserved. Used with permissionof IFAC. Contact  permissions@ifac.org
for permission to reproduce, store, or transmit thisdocument.”
Otherwise, written permission from IFAC is required to reproduce, store, ortransmit, or to make other similar uses of, this document, except as permitted by law. Contactpermissions@ifac.org.ISBN: 978-1-60815-052-6
The International Auditing Practice Statements (IAPSs) contained in this handbook havenot been revised to reflect changes resulting from the IAASB’s Clarity project. TheIAASB is presently undertaking a project to consider whether there is a need to amendthe status of the IAPSs. More information on this project can be obtained athttp://www.ifac.org/IAASB/index.php.IAPS 1005, “The Special Considerations in the Audit of Small Entities,” and IAPS1014, “Reporting by Auditors on Compliance with InternationalFinancial Reporting Standards” were withdrawn when the clarified ISAs becameeffective. Guidance in these IAPSs has been included, as appropriate, in the body of therelevant clarified ISAs.

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