Transcription of International Auditing and Assurance Standards Board
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International Auditing and Assurance Standards Board
International Auditing and Assurance Standards BoardHandbook of International quality Control, Auditing ,Review, Other Assurance ,and Related ServicesPronouncements2013 EditionVolume IInternational Federation of Accountants 529 Fifth Avenue, 6th Floor New York, New York 10017 USA This publication was published by the International Federation of Accountants (IFAC). Its mission is to serve the public interest, strengthen the worldwide accountancy profession and contribute to the development of strong International economies by establishing and promoting adherence to high quality professional Standards , furthering the International convergence of such Standards and speaking out on public interest issues where the profession s expertise is most relevant.
Standards Board’s (IAASB) standards on quality control, auditing, review, other assurance and related services, as well as the non-authoritative International Auditing Practice Notes (IAPNs). It also includes a preface to the IAASB’s pronouncements, and a glossary of terms. This handbook replaces the 2012 edition of the Handbook.
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