Basis for Conclusions

CPA Canada Handbook – Assurance

      
Canadian Standards on Quality Control

Limited Scope Revisions to Certain Standards for Assurance Engagements 
(3 pages | December 2010)

CSQC 1

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements 
(5 pages | September 2009)

Other Canadian Standards

Appended to
CAS 501

Joint Policy Statement Concerning Communications with Law Firms Regarding Claims and Possible to Claims in Connection with the Preparation and Audit of Financial Statements
(15 pages | April 2016)

Limited Scope Revisions to Certain Standards for Assurance Engagements 
(3 pages | December 2010)

CSAE 3000

Attestation Engagements Other than Audits or Reviews of Historical Financial Information
(15 pages | July 2015)

CSAE 3001

Direct Engagements
(15 pages | July 2015)

CSAE 3410

Assurance Engagements on Greenhouse Gas Statements 
(5 pages | September 2012)

CSAE 3416

Reporting on Controls at a Service Organization 
(10 pages | August 2010)

 CSOA 5000

Use of the Practitioner’s Communication or Name
(14 pages | January 2017)

Section 7060

Auditor Review of Interim Financial Statements 
(10 pages | September 2014)

Section 7150

Auditor’s Consent to the Use of a Report of the Auditor in an Offering Document (revised)
(5 pages | November 2015)

Section 7150

Auditor’s Consent to the Use of a Report of the Auditor in an Offering Document 
(9 pages | January 2013)

Section 7170

Auditor’s Consent to the Use of the Auditor’s Report Included in a Business Acquisition Report
(6 pages | July 2015)

Section 7200

Commenting in a Comfort Letter on Pro Forma Financial Statements 
(4 pages | December 2011)

Section 7500

Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents 
(6 pages | January 2010)

CSRE 2400

Engagements to Review Historical Financial Statements
(27 pages | April 2016)

CSRS 4460

Reports on Supplementary Matters Arising from an Audit or a Review Engagement
(11 pages | June 2014)

Assurance and Related Services Guidelines

Authority of Guidelines Issued by the AASB and Withdrawal of AuG-19, AuG-32 and AuG-39 
(4 pages | September 2012)

AuG-46

Communications with Law Firms under New Accounting and Auditing Standards 
(4 pages | August 2010)

AuG-47

Dating the Review Engagement Report on Financial Statements 
(6 pages | December 2010)