Amended Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

The amended Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements (the Preface) establishes International Auditing Practice Notes (IAPNs), a new category of pronouncements for IAASB’s use in issuing non-authoritative material. The Preface has also been amended to remove International Auditing Practice Statements (IAPSs). The Basis for Conclusions for the amended Preface explains the IAASB’s deliberations in developing the amended Preface.

Amended Preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements (PDF | 260K)
Date: Dec 16, 2011