2014 Handbook of International Standards

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

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

2014 HANDBOOK III

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