2013 Handbook of International Standards

2013 HANDBOOK VOLUME I

• Changes of Substance from the 2012 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)
  • Revised Standards Not Yet Effective

2013 HANDBOOK VOLUME II

• Framework
• 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)
• New and Revised Standard Not Yet Effective

Additional Standards issued subsequently to the 2013 Handbook

• ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information