IFAC 2009 handbook of auditing standards
05 May 2009
The International Federation of Accountants has released the 2009 Handbook of International Standards on Auditing and Quality Control.
The handbook brings together all the International Standards on Auditing (ISAs) and the International Standard on Quality Control that were redrafted by the International Auditing and Assurance Standards Board (IAASB) to improve their clarity. These will become effective on 15 December 2009. This handbook replaces Part II of the 2008 Handbook of International Standards on Auditing, Assurance, and Ethics Pronouncements. Part I of the 2008 Handbook will remain in effect during 2009. It contains pronouncements on auditing, review, other assurance, and related services issued by the IAASB as of 1 January 2008, and the IFAC Code of Ethics. The pronouncements on auditing in Part I of the 2008 Handbook will remain in effect up to 14 December 2009; thereafter, they will be replaced by those contained in the 2009 Handbook.
Click to view the IFAC's press release.
