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
Jul 31, 2012 | Handbooks, Standards, and Pronouncements
ISBN 978-1-60815-122-6
English
All available Translations: Chinese German Latvian Slovenian Turkish Uzbek + View All
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.
The IAASB handbooks are available in print for US $160.00 (plus shipping & handling). Please order a copy of the Handbook using the Purchase button.
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.
Table of Contents - Volume I (PDF | 105K)
2012 IAASB Handbook Background and Other Resources (PDF | 162K)
2012 Structure of IAASB Pronouncements (PDF | 99K)
Glossary of Terms (PDF | 275K)
International Standard on Quality Control 1 (PDF | 351K)
ISA 210 - Agreeing the Terms of Audit Engagements (PDF | 287K)
ISA 230 - Audit Documentation (PDF | 243K)
ISA 300 - Planning an Audit of Financial Statements (PDF | 246K)
ISA 330 - The Auditor's Responses to Assessed Risks (PDF | 280K)
ISA 500 - Audit Evidence (PDF | 259K)
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 550 - Related Parties (PDF | 329K)
ISA 560 - Subsequent Events (PDF | 216K)
ISA 570 - Going Concern (PDF | 242K)
ISA 580 - Written Representations (PDF | 262K)
ISA 610 - Using the Work of Internal Auditors (PDF | 185K)
ISA 620 - Using the Work of an Auditor's Expert (PDF | 300K)
Conforming Amendments to Other ISAs (PDF | 615K)
Table of Contents - Volume II (PDF | 96K)
International Framework for Assurance Engagements (PDF | 289K)
ISRS 4410 (Revised) - Compilation Engagements (PDF | 800K)
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Related Resources
- ISA 610 (Revised 2013), Using the Work of Internal Auditors
- Guide to Quality Control for Small- and Medium-Sized Practices, Third Edition
- Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities, Third Edition
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Non-Authoritative Guidance: The Fraud Lens – Interactions Between ISA 240 and Other ISAs