Albawaba

  • Subject : ASCA-Jordan Issues the Arabic Version of the Handbook of International Quality Control, Auditing, Review
  • Date : 22-Sep-2010
  • Text :


    The Arab Society of Certified Accountants (ASCA -Jordan) issued the first Arabic 2010 edition of the International Standards on Auditing and Quality Control handbook after being updated to include the quality control standards.
    The handbook consists of:


    • § The International Standard on Assurance Engagements (ISAE) 3402, "Assurance Reports on Controls at a Service Organization" issued by the IAASB in December 2009. This new standard addresses reports on the description, design, and operating effectiveness of controls relating to the broad range of services that today's service organizations provide. Such services can range from assisting with processing transactions to performing one or more business functions. ISAE 3402 is effective for service auditors' reports covering periods ending on or after June 15, 2011.
    • Code of Ethics for Professional Accountants.


    This handbook replaces Part I of the 2008 edition of the Handbook of International Auditing, Assurance and Ethics Pronouncements and the 2009 edition of the Handbook of International Standards on Auditing and Quality Control which featured the thirty six International Standards on Auditing (ISAs) and the International Standard on Quality Control (ISQC) that have been redrafted by the IAASB to improve their clarity.


    ASCA -Jordan continuously seeks to develop both accounting and management sciences as well as all related principles applicable to all or some professional services. ASCA -Jordan also exerts effort to upgrade the competence, practice and code of ethics according to the highest professional levels through the issuance of accounting publications and following-up on the recent developments in accounting and auditing.

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