Book: International Auditing Standards

This handbook contains references to the International Auditing Practices Committee (IAPC) of the International Federation of Accountants (IFAC). As of April 1, 2002 the International Auditing and Assurance Standards Board (IAASB) of IFAC replaced the IAPC.
This handbook also contains references to the International Accounting Standards Committee (IASC). As of April 1, 2002 the International Financial Reporting Standards (IFRSs) (previously referred to as International Accounting Standards (IASs)) are issued by the International Accounting Standards Board (IASB). Unless otherwise indicated, references to IASs and IFRSs are to the IASs and IFRSs in effect at the date of preparing a pronouncement. Accordingly, readers are cautioned that, where a revised IAS or IFRS has been issued subsequently, reference should be made to the most recent IAS or IFRS.

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