HANDBOOK OF INTERNATIONAL
QUALITY CONTROL, AUDITING, REVIEW, OTHER
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
