2013 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

Previous Edition; Superseded by the Current Edition
IAASB
| Handbooks, Standards, and Pronouncements
978-1-60815-152-3
English
All available Translation:
In progress Translation:

The 2013 edition includes ISA 610 (Revised 2013) and Conforming Amendments, and ISRE 2400 (Revised). This two-part handbook was last issued in 2012. Staff-prepared Basis for Conclusions documents for each of the pronouncements included in the handbook can be accessed here.

The IAASB handbooks are available in print for US $160.00 (plus shipping & handling). Please order a copy of the Handbook using the Purchase button.

In finalizing the 2013 Handbook, editorial and formatting changes were made to some pronouncements contained in the 2012 handbook or subsequently released. A bridging document has been prepared which provides an overview of these changes.

2013 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements - Volume I (pdf | 5.01 MB)
2013 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements - Volume II (pdf | 2.2 MB)
Table of Contents - Volume I (pdf | 128.05 KB)
Changes of Substance from the 2012 Edition of the Handbook and Recent Developments (pdf | 94.79 KB)
2013 IAASB Handbook Background and Other Resources (pdf | 94.08 KB)
2013 Structure of IAASB Pronouncements (pdf | 89.35 KB)
Amended Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Service Pronouncements (pdf | 155.95 KB)
Glossary of Terms (pdf | 300.49 KB)
International Standard on Quality Control 1 (pdf | 341.58 KB)
ISA 200 - Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (pdf | 327.48 KB)
ISA 210 - Agreeing the Terms of Audit Engagements (pdf | 277.03 KB)
ISA 220 - Quality Control for an Audit of Financial Statements (pdf | 241.87 KB)
ISA 230 - Audit Documentation (pdf | 233.88 KB)
ISA 240 - The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements (pdf | 426.67 KB)
ISA 250 - Consideration of Laws and Regulations in an Audit of Financial Statements (pdf | 260.99 KB)
ISA 260 - Communication with those Charged with Governance (pdf | 301.9 KB)
ISA 265 - Communicating Deficiencies in Internal Control to those Charged with Governance and Management (pdf | 216.57 KB)
ISA 300 - Planning an Audit of Financial Statements (pdf | 241.89 KB)
ISA 315 - Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment (pdf | 463.58 KB)
ISA 320 - Materiality in Planning and Performing an Aduit (pdf | 200.25 KB)
ISA 330 - The Auditor's Responses to Assessed Risks (pdf | 269.54 KB)
ISA 402 - Audit Considerations Relating to an Entity Using a Service Organization (pdf | 269.1 KB)
ISA 450 - Evaluation of Misstatements Identified During the Audit (pdf | 212.15 KB)
ISA 500 - Audit Evidence (pdf | 250.04 KB)
ISA 501 - Audit Evidence—Specific Considerations for Selected Items (pdf | 199.42 KB)
ISA 505 - External Confirmations (pdf | 287.32 KB)
ISA 510 - Initial Audit Engagements—Opening Balances (pdf | 223.77 KB)
ISA 520 - Analytical Procedures (pdf | 258.76 KB)
ISA 530 - Audit Sampling (pdf | 229.57 KB)
ISA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (pdf | 411.19 KB)
ISA 550 - Related Parties (pdf | 319.69 KB)
ISA 560 - Subsequent Events (pdf | 206.5 KB)
ISA 570 - Going Concern (pdf | 232.34 KB)
ISA 580 - Written Representations (pdf | 251.64 KB)
ISA 600 - Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) (pdf | 497.22 KB)
ISA 610 - Using the Work of Internal Auditors (pdf | 256.23 KB)
ISA 620 - Using the Work of an Auditor's Expert (pdf | 290.23 KB)
ISA 700 - Forming an Opinion and Reporting on Financial Statements (pdf | 336.89 KB)
ISA 705 - Modifications to the Opinion in the Independent Auditor's Report (pdf | 341.8 KB)
ISA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report (pdf | 202.1 KB)
ISA 710 - Comparative Information—Corresponding Figures and Comparative Financial Statements (pdf | 252.42 KB)
ISA 720 - The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements (pdf | 164.75 KB)
ISA 800 - Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (pdf | 254.64 KB)
ISA 805 - Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement (pdf | 288.35 KB)
ISA 810 - Engagements to Report on Summary Financial Statements (pdf | 296.79 KB)
IAPN 1000 - Special Considerations in Auditing Financial Instruments (pdf | 596.82 KB)
ISA 610 (Revised) - Using the Work of Internal Auditors (pdf | 295.64 KB)
Conforming Amendments to Other ISAs (pdf | 229 KB)
Table of Contents - Volume II (pdf | 86.11 KB)
International Framework for Assurance Engagements (pdf | 285.02 KB)
ISRE 2400 - Engagements to Review Financial Statements (pdf | 272.29 KB)
ISRE 2410 - Review of Interim Financial Information Performed by the Independent Auditor of the Entity (pdf | 391.36 KB)
ISAE 3000 - Assurance Engagements Other than Audits or Reviews of Historical Financial Information (pdf | 287.45 KB)
ISAE 3400 - The Examination of Prospective Financial Information (pdf | 197.93 KB)
ISAE 3402 - Assurance Reports on Controls at a Service Organization (pdf | 436.03 KB)
ISAE 3410 - Assurance Engagements on Greenhouse Gas Statements (pdf | 948.23 KB)
ISAE 3420 - Assurance Engagements to Report on the Compliation of Pro Forma Financial Information Included in a Prospectus (pdf | 373.79 KB)
ISRS 4400 - Engagements to Perform Agreed-Upon Procedures Regarding Financial Information (pdf | 201.19 KB)
ISRS 4410 - Engagements to Compile Financial Statements (pdf | 404.88 KB)
ISRE 2400 (Revised) - Engagements to Review Financial Statements (pdf | 703.96 KB)
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