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

Table of Contents - Volume I (PDF | 105K)

Changes of Substance from the 2010 Edition of the Handbook and Recent Developments (PDF | 141K)

2012 IAASB Handbook Background and Other Resources (PDF | 162K)

2012 Structure of IAASB Pronouncements (PDF | 99K)

Amended Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Service Pronouncements (PDF | 165K)

Glossary of Terms (PDF | 275K)

International Standard on Quality Control 1 (PDF | 351K)

ISA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (PDF | 337K)

ISA 210 - Agreeing the Terms of Audit Engagements (PDF | 287K)

ISA 220 - Quality Control for an Audit of Financial Statements (PDF | 250K)

ISA 230 - Audit Documentation (PDF | 243K)

ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements (PDF | 436K)

ISA 250 - Consideration of Laws and Regulations in an Audit of Financial Statements (PDF | 271K)

ISA 260 - Communication with those Charged with Governance (PDF | 310K)

ISA 265 - Communicating Deficiencies in Internal Control to those Charged with Governance and Management (PDF | 226K)

ISA 300 - Planning an Audit of Financial Statements (PDF | 246K)

ISA 315 - Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment (PDF | 463K)

ISA 320 - Materiality in Planning and Performing an Aduit (PDF | 210K)

ISA 330 - The Auditor's Responses to Assessed Risks (PDF | 280K)

ISA 402 - Audit Considerations Relating to an Entity Using a Service Organization (PDF | 279K)

ISA 450 - Evaluation of Misstatements Identified During the Audit (PDF | 222K)

ISA 500 - Audit Evidence (PDF | 259K)

ISA 501 - Audit Evidence—Specific Considerations for Selected Items (PDF | 209K)

ISA 505 - External Confirmations (PDF | 297K)

ISA 510 - Initial Audit Engagements—Opening Balances (PDF | 234K)

ISA 520 - Analytical Procedures (PDF | 268K)

ISA 530 - Audit Sampling (PDF | 240K)

ISA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (PDF | 423K)

ISA 550 - Related Parties (PDF | 329K)

ISA 560 - Subsequent Events (PDF | 216K)

ISA 570 - Going Concern (PDF | 242K)

ISA 580 - Written Representations (PDF | 262K)

ISA 600 - Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) (PDF | 506K)

ISA 610 - Using the Work of Internal Auditors (PDF | 185K)

ISA 620 - Using the Work of an Auditor's Expert (PDF | 300K)

ISA 700 - Forming an Opinion and Reporting on Financial Statements (PDF | 347K)

ISA 705 - Modifications to the Opinion in the Independent Auditor's Report (PDF | 352K)

ISA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report (PDF | 212K)

ISA 710 - Comparative Information—Corresponding Figures and Comparative Financial Statements (PDF | 256K)

ISA 720 - The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements (PDF | 174K)

ISA 800 - Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (PDF | 265K)

ISA 805 - Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement (PDF | 298K)

ISA 810 - Engagements to Report on Summary Financial Statements (PDF | 307K)

IAPN 1000 - Special Considerations in Auditing Financial Instruments (PDF | 608K)

ISA 315 (Revised) - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment (PDF | 863K)

ISA 610 (Revised) - Using the Work of Internal Auditors (PDF | 650K)

Conforming Amendments to Other ISAs (PDF | 615K)

Table of Contents - Volume II (PDF | 96K)

International Framework for Assurance Engagements (PDF | 289K)

ISRE 2400 - Engagements to Review Financial Statements (PDF | 282K)

ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity (PDF | 403K)

ISAE 3000 - Assurance Engagements Other than Audits or Reviews of Historical Financial Information (PDF | 298K)

ISAE 3400 - The Examination of Prospective Financial Information (PDF | 208K)

ISAE 3402 - Assurance Reports on Controls at a Service Organization (PDF | 447K)

ISRS 4400 - Engagements to Perform Agreed-Upon Procedures Regarding Financial Information (PDF | 211K)

ISRS 4410 - Engagements to Compile Financial Statements (PDF | 191K)

ISAE 3410 - Assurance Engagements on Greenhouse Gas Statements (PDF | 978K)

ISAE 3420 - Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus (PDF | 385K)

ISRS 4410 (Revised) - Compilation Engagements (PDF | 800K)