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HANDBOOK OF

INTERNATIONAL QUALITY CONTROL,

AUDITING, REVIEW, OTHER ASSURANCE,

AND RELATED SERVICES PRONOUNCEMENTS

EDITION

Part I

International Federation of Accountants

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New York, New York 10017 USA

This publication was prepared by 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.

This publication may be downloaded free-of-charge from the IFAC website http://www.ifac.org.

The approved text is published in the English language.

IFAC welcomes any comments you may have regarding this handbook. Comments may be sent

to the address above or emailed to IAASBpubs@ifac.org.

Copyright © April 2010 by the International Federation of Accountants (IFAC). All rights

reserved. Permission is granted to make copies of this work provided that such copies are for

use in academic classrooms or for personal use and are not sold or disseminated and provided

that each copy bears the following credit line: “Copyright © April 2010 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 this document.” Otherwise,

written permission from IFAC is required to reproduce, store, or transmit, or to make other similar

uses of, this document, except as permitted by law. Contact permissions@ifac.org.

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Date: 2016-01-03; view: 383