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

Previous Edition – Effective for audits of financial statements for periods ending before December 15, 2013
IAASB
| Handbooks
978-1-60815-122-6
English
All available Translation:

To access the 2013 Handbook, click here 

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 here.

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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. 

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Table of Contents - Volume I (pdf | 104.82 KB)
Changes of Substance from the 2010 Edition of the Handbook and Recent Developments (pdf | 140.38 KB)
2012 IAASB Handbook Background and Other Resources (pdf | 161.04 KB)
2012 Structure of IAASB Pronouncements (pdf | 98.37 KB)
Amended Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Service Pronouncements (pdf | 164.99 KB)
Glossary of Terms (pdf | 274.29 KB)
International Standard on Quality Control 1 (pdf | 350.44 KB)
ISA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (pdf | 336.69 KB)
ISA 210 - Agreeing the Terms of Audit Engagements (pdf | 286.86 KB)
ISA 220 - Quality Control for an Audit of Financial Statements (pdf | 249.64 KB)
ISA 230 - Audit Documentation (pdf | 242.71 KB)
ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements (pdf | 435.44 KB)
ISA 250 - Consideration of Laws and Regulations in an Audit of Financial Statements (pdf | 270.13 KB)
ISA 260 - Communication with those Charged with Governance (pdf | 309.34 KB)
ISA 265 - Communicating Deficiencies in Internal Control to those Charged with Governance and Management (pdf | 225.63 KB)
ISA 300 - Planning an Audit of Financial Statements (pdf | 245.95 KB)
ISA 315 - Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment (pdf | 462.67 KB)
ISA 320 - Materiality in Planning and Performing an Aduit (pdf | 209.41 KB)
ISA 330 - The Auditor's Responses to Assessed Risks (pdf | 279.08 KB)
ISA 402 - Audit Considerations Relating to an Entity Using a Service Organization (pdf | 278.47 KB)
ISA 450 - Evaluation of Misstatements Identified During the Audit (pdf | 221.36 KB)
ISA 500 - Audit Evidence (pdf | 258.59 KB)
ISA 501 - Audit Evidence—Specific Considerations for Selected Items (pdf | 208.63 KB)
ISA 505 - External Confirmations (pdf | 296.42 KB)
ISA 510 - Initial Audit Engagements—Opening Balances (pdf | 233.06 KB)
ISA 520 - Analytical Procedures (pdf | 267.94 KB)
ISA 530 - Audit Sampling (pdf | 239.04 KB)
ISA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (pdf | 422.35 KB)
ISA 550 - Related Parties (pdf | 328.49 KB)
ISA 560 - Subsequent Events (pdf | 215.8 KB)
ISA 570 - Going Concern (pdf | 241.56 KB)
ISA 580 - Written Representations (pdf | 261.1 KB)
ISA 600 - Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) (pdf | 505.26 KB)
ISA 610 - Using the Work of Internal Auditors (pdf | 184.61 KB)
ISA 620 - Using the Work of an Auditor's Expert (pdf | 299.92 KB)
ISA 700 - Forming an Opinion and Reporting on Financial Statements (pdf | 346.71 KB)
ISA 705 - Modifications to the Opinion in the Independent Auditor's Report (pdf | 351.59 KB)
ISA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report (pdf | 211.48 KB)
ISA 710 - Comparative Information—Corresponding Figures and Comparative Financial Statements (pdf | 255.04 KB)
ISA 720 - The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements (pdf | 173.86 KB)
ISA 800 - Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (pdf | 264.23 KB)
ISA 805 - Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement (pdf | 297.96 KB)
ISA 810 - Engagements to Report on Summary Financial Statements (pdf | 306.7 KB)
IAPN 1000 - Special Considerations in Auditing Financial Instruments (pdf | 607.1 KB)
ISA 315 (Revised) - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (pdf | 862.17 KB)
ISA 610 (Revised) - Using the Work of Internal Auditors (pdf | 649.56 KB)
Conforming Amendments to Other ISAs (pdf | 614.07 KB)
Table of Contents - Volume II (pdf | 95.43 KB)
International Framework for Assurance Engagements (pdf | 288.2 KB)
ISRE 2400 - Engagements to Review Financial Statements (pdf | 281.9 KB)
ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity (pdf | 402.14 KB)
ISAE 3000 - Assurance Engagements Other than Audits or Reviews of Historical Financial Information (pdf | 297.02 KB)
ISAE 3400 - The Examination of Prospective Financial Information (pdf | 207.04 KB)
ISAE 3402 - Assurance Reports on Controls at a Service Organization (pdf | 446.81 KB)
ISRS 4400 - Engagements to Perform Agreed-Upon Procedures Regarding Financial Information (pdf | 210.46 KB)
ISRS 4410 - Engagements to Compile Financial Statements (pdf | 190.72 KB)
ISAE 3410 - Assurance Engagements on Greenhouse Gas Statements (pdf | 977.17 KB)
ISAE 3420 - Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus (pdf | 384 KB)
ISRS 4410 (Revised) - Compilation Engagements (pdf | 799.7 KB)
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