Canadian Auditing Standards

Overview

Active Projects

Audit Evidence

The IAASB is deliberating feedback on its Exposure Draft – “ISA 500, Audit Evidence”

AASB Response

Fraud

IAASB public consultation (February to June 5, 2024)

AASB public consultation (March to May 6, 2024)

Exposure Draft

Going Concern

The AASB is deliberating feedback on its Exposure Draft – “Going Concern”

View Comments

Listed Entity and Public Interest Entity

The AASB is deliberating feedback on its Track 2 Exposure Draft

Track 2 Response Booklet

CPA Canada Handbook.

The CPA Canada Handbook – Assurance contains all the Canadian Auditing Standards (CASs), adopted from International Standards on Auditing (ISAs) set by the International Auditing and Assurance Standards Board and endorsed by the AASB. It's available in print and online.

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News

April 17, 2024 Document for Comment

AASB Consultation Paper – 2026-2029 Strategic Plan

The AASB wants your input on its 2026-2029 Strategic Plan! Complete our survey by June 28, 2024, to provide your views on whether our goals are responsive to the changing environment. Weigh in on what areas will significantly influence the audit and assurance landscape over the next five years and help us set the direction of our work.

April 8, 2024 Meeting Summary

AASB Decision Summary – March 11-12, 2024

The AASB discussed Going Concern, Listed Entity/Public Interest Entity Track-2, Integrated Project, Technology Position, Audits of Less Complex Entities, Compilations of Future-oriented Financial Information, Sustainability Assurance, and more. Read the decision summary for full details.

April 8, 2024 Meeting Summary

AASB Meeting – March 11-12, 2024

The Board will discuss the IAASB’s projects on Audit Evidence, Audits of Less Complex Entities, Going Concern, Listed Entity/Public Interest Entity Track-2, IAASB Technology Framework, and Integrated Project. The Board will review a final read, subject to approval, for the AASB’s Annual Report, Due Process, Strategic Plan and Terms of Reference, and discuss issues on the Compilations of Future-Oriented Financial Information. The Board will also review feedback received on the Canadian Exposure Draft on Sustainability Assurance and discuss next steps.