Matching Guidance to Standard Setters The standard setters illustrated in Figure

Question

Matching Guidance to Standard Setters The standard setters illustrated in Figure 12-22 issue guidance that is organized into ng handbooks. Match each handbook to the standard setter that issues it. Now YOU Try 12.21 the follow- Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements: Handbook of International Education Pronouncements: Handbook of the Code of Ethics for Professional Accountants: Handbook of International Public Sector Accounting Pronouncements:

Explanation / Answer

Due to lack of any specific query by the student and absence of any other question, I am answering the activity of matching the guidance to standard setters.

This activity asks us to match the four standard setters mentioned in figure 12.22 with the respective publications issued by them. The four standard setters were established with specific responsiblity areas, which can also be understood from their names. The handbooks published by them contains the standards/guidelines for their respective responsibllity areas. If you try to match the names of the handbooks with the names of the standard setters, you can easily relate the two based on their specific details. I have underlined them for your guidance.

Handbook of International Quality Control, Auditing....Pronouncements:- IAASB (International Auditing and Assurance Standards Board)

Handbook of International Education Pronouncements:- IAESB (International Accounting Education Standards Board)

Handbook of the Code of ethics for Professional Accountants:- IESBA (International Ethics Standards Board for Accountants)

Handbook of International Public Sector Accounting Pronouncements:- IPSASB (International Public Sector Accounting Standards Board)

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