2012 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

The 2012 edition includes a revised Preface, IAPN 1000, ISA 315 (Revised), ISA 610 (Revised) and Conforming Amendments, ISAE 3410, ISAE 3420, and ISRS 4410 (Revised). This two-part handbook was last issued in 2010. Staff-prepared Basis for Conclusions documents for each of the pronouncements included in the handbook can be accessed on the IAASB website.

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In finalizing the 2012 Handbook, editorial and formatting changes were made to some pronouncements contained in the 2010 handbook or subsequently released. A bridging document has been prepared which provides an overview of these changes.