IFAC Handbook of International Auditing, Assurance, and Ethics Pronouncements

Inteational Federation of Accountants (IFAC).
2008 edition.
In two parts.
Part I of the handbook brings together for continuing reference background information on the Inteational Federation of Accountants (IFAC) and the pronouncements on ethics, quality control, auditing, review, other assurance, and related services issued by IFAC as of January 1, 2008. In Part I of the handbook, the text of pronouncements that become effective at a date after January 1, 2008 has been shaded.
Part II of the handbook contains background information on the project of the Inteational Auditing and Assurance Standards Board (IAASB) to improve the clarity of its pronouncements (Clarity project), an amended Preface for the Inteational Standards on Quality Control, Auditing, Review, Other Assurance and Related Services and the Inteational Standards on Auditing (ISAs) that have been redrafted in accordance with the clarity conventions. Those ISAs are effective for audits of financial statements for periods beginning on or after December 15, 2009.
Contents.
Part ONE.
Changes of Substance from the 2007 Edition of the Handbook and Recent Developments.
Background Information on the Inteational Federation of Accountants.
Ethics.
Auditing, Review, Other Assurance, and Related Services.
Part TWO.
Background Information on the Clarity Project of the Inteational Auditing and Assurance Standards Board.
Preface to the Inteational Standards on Quality Control, Auditing, Review, Other Assurance and Related Services (December 2006).
Glossary of Terms.
Redrafted and Revised and Redrafted Inteational Standards on Auditing.