This handbook summarizes and collects all current and future pronouncements issued by the International Auditing and Assurance Standards Board (IAASB) relating to international standards on quality control, auditing, review, assurance, and related services. It replaces previous editions and provides the full set of international standards that have been redrafted for clarity as well as standards on review engagements, assurance engagements, and related services. The handbook is arranged by sections including changes from previous editions, information about the International Federation of Accountants, prefaces, a glossary of terms, and the actual standards.
This handbook summarizes and collects all current and future pronouncements issued by the International Auditing and Assurance Standards Board (IAASB) relating to international standards on quality control, auditing, review, assurance, and related services. It replaces previous editions and provides the full set of international standards that have been redrafted for clarity as well as standards on review engagements, assurance engagements, and related services. The handbook is arranged by sections including changes from previous editions, information about the International Federation of Accountants, prefaces, a glossary of terms, and the actual standards.
This handbook summarizes and collects all current and future pronouncements issued by the International Auditing and Assurance Standards Board (IAASB) relating to international standards on quality control, auditing, review, assurance, and related services. It replaces previous editions and provides the full set of international standards that have been redrafted for clarity as well as standards on review engagements, assurance engagements, and related services. The handbook is arranged by sections including changes from previous editions, information about the International Federation of Accountants, prefaces, a glossary of terms, and the actual standards.
ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS 2010 EDITION Scope of this Handbook This handbook brings together the pronouncements issued by the International Auditing and Assurance Standards Board (IAASB) which are currently in effect or will become effective at a future date. These include the full suite of International Standards on Auditing and the International Standard on Quality Control that have been redrafted by the IAASB to improve their clarity, the International Standards on Review Engagements, the International Standards on Assurance Engagements, the International Standards on Related Services, and the International Auditing Practice Statements. It also includes a Glossary 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 Recent Developments ................................................................................................. 1 The International Federation of Accountants ......................................................... 3 Preface to the International Standards on Quality Control, Auditing, Review, Other Assurance, and Related Services .......................................................... 6 Glossary of Terms .................................................................................................. 11 International Standards on Quality Control, Auditing, Review, Other Assurance, and Related Services ......................................................................................... 36 IFAC encourages and facilitates the reproduction, or translation and reproduction of its publications. Interested parties wishing to reproduce, or translate and reproduce this handbook should contact permissions@ifac.org for the relevant terms and conditions.
Iso 9001: 2015 Back to the Future: A Review of the New Iso Annex Sl Structure for Certification Standards Using the Draft Iso 9001: 2015 to Explain the Changes.