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
Jul 31, 2012 | Handbooks, Standards, and Pronouncements
In Progress Translations: Arabic | Bulgarian | Czech | Danish | Dutch | Estonian | Finnish | Italian | Kazakh | Korean | Lithuanian | Norwegian | Persian | Polish | Portuguese | Romanian | Russian | Slovak | Spanish | Swedish | Ukrainian | Uzbek
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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