2014 Handbook of International Standards

IAASB HANDBOOK OF INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS

2014 HANDBOOK VOLUME I

  • Changes of Substance from the 2013 Edition of the Handbook and Recent Developments
  • The International Federation of Accountants’ Role
  • Structure of Pronouncements Issued by the International Auditing and Assurance Standards Board
  • Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
  • Glossary of Terms
  • International Standards on Quality Control (ISQCs)
  • Audits of Historical Financial Information:
    • International Standards on Auditing (ISAs)
    • International Auditing Practice Notes (IAPNs)
    • Conforming Amendments to other ISAs
PDF 4.4MB

2014 HANDBOOK VOLUME II

  • International Framework for Assurance Engagements
  • Audits and Reviews of Historical Financial Information
    • International Standards on Review Engagements (ISREs)
  • Assurance Engagements other than Audits or Reviews of Historical Financial Information
    • International Standards on Assurance Engagements (ISAEs)
    • International Standards on Related Services (ISRSs)
  • Revised Standards Not Yet Effective
  • Conforming Amendments to other ISAEs
PDF 2.7MB

2014 HANDBOOK III

  • A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality
  • Framework for Assurance Engagements
PDF 1.2MB

Copyright © September 2014 by the International Federation of Accountants (IFAC). All rights reserved. Used with permission of IFAC. Contact permissions@ifac.org for permission to reproduce, store or transmit, or to make other similar uses of this document.