Welcome to Scribd, the world's digital library. Read, publish, and share books and documents. See more
Download
Standard view
Full view
of .
Look up keyword
Like this
1Activity
0 of .
Results for:
No results containing your search query
P. 1
2008 IAASB Handbook Part II-Compilation

2008 IAASB Handbook Part II-Compilation

Ratings: (0)|Views: 9 |Likes:
Published by Lazarus Henga
Auditing notes
Auditing notes

More info:

Published by: Lazarus Henga on Jun 10, 2011
Copyright:Attribution Non-commercial

Availability:

Read on Scribd mobile: iPhone, iPad and Android.
download as PDF, TXT or read online from Scribd
See more
See less

10/20/2013

pdf

text

original

 
International Federation of Accountants545 Fifth Avenue, 14
th
Floor  New 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 accountancy profession 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 may be sent to the address above or emailed to IAASBpubs@ifac.org.Copyright © March 2008 by the International Federation of Accountants (IFAC). Allrights reserved. Permission is granted to make copies of this work provided that suchcopies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears the following credit line
: “Copyright ©March 2008 by the International Federation of Accountants (IFAC). All rights reserved.Used with permission of IFAC. Contact permissions@ifac.org for permission toreproduce, store, or transmit this document.”
Otherwise, written permission from IFACis required to reproduce, store or transmit, or to make other similar uses of, thisdocument, except as permitted by law. Contact permissions@ifac.org.ISBN: 978-1-934779-06-4
 
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
 
 

You're Reading a Free Preview

Download
/*********** DO NOT ALTER ANYTHING BELOW THIS LINE ! ************/ var s_code=s.t();if(s_code)document.write(s_code)//-->