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PREFACE TO THE INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS
(Effective as of December 15, 2011) CONTENTS Paragraph Introduction ................................................................................................... The IAASB’s Pronouncements .................................................................... IAASBAuthoritative Pronouncements ............................................................ The Authority Attaching to International Standards Issued by the International Auditing and Assurance Standards Board ................... International Standards on Auditing ................................................................ International Standards on Quality Control...................................................... Professional Judgment ...................................................................................... 1–2 3–4 3–4 5–17 11 12 17 PREFACE

Other International Standards ........................................................................... 13–16 Applicability of the International Standards ..................................................... 18–19 Non-AuthoritativeMaterial .......................................................................... 20–22 International Auditing Practice Notes .............................................................. 21–22 Practice Notes Relating to Other International Standards ................................ Staff Publications .............................................................................................Language ......................................................................................................... 23 24 25

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PREFACE

PREFACE TO THE INTERNATIONAL QUALITY CONTROL, AUDITING, REVIEW, OTHER ASSURANCE, AND RELATED SERVICES PRONOUNCEMENTS

Introduction
1. This preface to the International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncementsis issued to facilitate understanding of the scope and authority of the pronouncements the International Auditing and Assurance Standards Board (IAASB) issues, as set forth in the IAASB’s Terms of Reference. The IAASB is committed to the goal of developing a set of International Standards and other pronouncements which are generally accepted worldwide. IAASB members act in the common interest ofthe public at large and the worldwide accountancy profession. This could result in their taking a position on a matter that is not in accordance with current practice in their country or firm or not in accordance with the position taken by those who put them forward for membership of the IAASB.

2.

The IAASB’s Pronouncements
IAASB Authoritative Pronouncements 3. The IAASB’s pronouncementsgovern audit, review, other assurance, and related services engagements that are conducted in accordance with International Standards. They do not override the local laws or regulations that govern the audit of historical financial statements or assurance engagements on other information in a particular country required to be followed in accordance with that country’s national standards. In the eventthat local laws or regulations differ from, or conflict with, the IAASB’s Standards on a particular subject, an engagement conducted in accordance with local laws or regulations will not automatically comply with the IAASB’s Standards. A professional accountant should not represent compliance with the IAASB’s Standards unless the professional accountant has complied fully with all standardsrelevant to the engagement. The authoritative pronouncements of the IAASB are the International Standards, which are issued following the IAASB’s stated due process.

4.

The Authority Attaching to International Standards Issued by the International Auditing and Assurance Standards Board
5. 6. 7. International Standards on Auditing (ISAs) are to be applied in the audit of historical financial...