IFAC Releases 2004 Handbook of International Auditing, Assurance, and Ethics Pronouncements; New Electronic Format Now Available


The International Federation of Accountants' (IFAC's) 2004 Handbook of International Auditing, Assurance, and Ethics Pronouncements, featuring all pronouncements issued by the International Auditing and Assurance Standards Board (IAASB) and the Ethics Committee through December 31, 2003, is now available in print and in a new fully searchable, interactive electronic format.

The pronouncements issued by the IAASB have been restructured to better reflect the services covered by them. The 2004 edition now includes:


  • International Standards on Auditing (ISAs) and International Standards on Review Engagements (ISREs), which deal with the audit and review of historical financial information;
  • International Standards on Assurance Engagements (ISAEs), which deal with assurance engagements other than the audit or review of historical financial information; and
  • International Standards on Related Services (ISRSs), which deal with related services specified by the IAASB.

Additions to this year's handbook include the new audit risk standards, assurance standards, assurance framework, and an interpretation to IFAC's Code of Ethics for Professional Accountants.

In addition to the print format and a free PDF version, IFAC in conjunction with Eurofield Information Solutions Pty Limited (EIS) has developed an electronic version of the handbook using EIS eComPress technology. The eComPress version of the handbook can be securely purchased and immediately downloaded from the IFAC online bookstore (http//www. ifac.org/Store) and is also available on a CD-ROM.

The eComPress version offers features never-before available to IFAC handbook users.


  • It is fully searchable, making it easy for users to find the specific guidance they need.
  • Easy-to-use navigation enables users to minimize the time necessary to find relevant information.
  • The handbook can also be annotated by the user with a unique "Notes" feature, with all the annotations being transcribed automatically to newer editions.
  • The publication is compressed and stays compressed saving disk space and download time.

Used offline, the eComPress version of the handbook is not reliant on the Web and requires no additional software as it comes complete with its own viewer and index. To help users stay up to date on new guidance, it will be updated once during 2004.

Prices for the 2004 Handbook of International Auditing, Assurance, and Ethics Pronouncements are as follows: Print - US $100; eComPress CD-ROM - US$100; eComPress Download - US$100. Package discounts are also available: print and CD-ROM - US $170; print and eComPress Download - US$170. Downloadable networked versions are also available. Shipping charges apply in some instances.

Go to http://www.ifac.org/Store for more information or to place an order.

The International Federation of Accountants (IFAC) is dedicated to serving the public interest, strengthening the worldwide accountancy profession, and contributing to the development of strong international economies. Its current membership consists of 159 professional accountancy bodies in 118 countries, representing more than 2.5 million accountants in public practice, education, government service, industry and commerce. The organization sets ethics, auditing and assurance, education, and public sector accounting standards.


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