Canadian Auditing Standards (CASs)

WHAT'S NEW

AASB Exposure Draft – Addressing Disclosures in the Audit of Financial Statements
June 9, 2014.  The AASB has issued an Exposure Draft that proposes to adopt changes to certain ISAs issued by the IAASB dealing with disclosures in the audit of financial statements.  Stakeholders are encouraged to submit their comments, on the form provided, by August 15, 2014.

Roundtable Discussion – Stakeholders’ Views Needed on the IAASB’s Revised Proposals Regarding the Auditor’s Responsibilities Relating to Other Information
May 26, 2014. Register to attend a roundtable discussion in June 2014 to share your views on potentially significant changes to the scope and auditor’s responsibilities under proposed ISA 720 (Revised).

AASB Re-exposure Draft – The Auditor’s Responsibilities Relating to Other Information
May 23, 2014. The AASB has issued a Re-exposure Draft that proposes to adopt, with appropriate amendments, ISA 720 (Revised) issued by the IAASB. Canadian stakeholders are encouraged to submit their comments, on the form provided, by July 4, 2014.

IAASB Exposure Draft – Addressing Disclosures in the Audit of Financial Statements
May 16, 2014. The IAASB has issued an Exposure Draft that proposes changes to certain ISAs dealing with disclosures in the audit of financial statements. Canadian stakeholders are encouraged to provide their comments to the IAASB by September 11, 2014.

IAASB Exposure Draft – The Auditor’s Responsibilities Relating to Other Information
April 24, 2014. The IAASB has issued an Exposure Draft re-exposing proposed revisions to ISA 720, The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements. Canadian stakeholders are encouraged to provide their comments to the IAASB by July 18, 2014.

IAASB Framework for Audit Quality – Key Elements that Create an Environment for Audit Quality
April 9, 2014. The IAASB has issued a new publication to raise awareness of the key elements of audit quality, encourage key stakeholders to challenge themselves to do more to increase audit quality in their particular environments, and facilitate greater dialogue between key stakeholders on the topic.

CPA Magazine Standards Speak – Get Your Voice Heard!
April 3, 2014. This edition of CPA Magazine contains the first Standards Speak, a monthly column that comments on accounting and auditing standard-setting news and issues that affect Canadians. This month, Glenn Rioux, VP, Standards at CPA Canada, talks about participating in the standard-setting process.

Guide – Reporting Implications of New Auditing and Accounting Standards (12th edition)
April 2, 2014. This publication provides guidance on reporting issues that may arise during the current period of change to new auditing and accounting standards.

Guide – Reporting Implications of New Auditing and Accounting Standards (11th edition)
January 15, 2014. This publication provides guidance on reporting issues that may arise during the current period of change to new auditing and accounting standards.

AASB Response – PCAOB Rulemaking Docket No. 034
December 16, 2013. The AASB submitted a comment letter on the PCAOB’s proposed auditing standards on auditor reporting. The submission urges the PCAOB to work with the IAASB and other bodies on global reporting consistency, and provides specific comments on certain proposals.

AASB Response – Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing
November 28, 2013. The AASB has submitted a comment letter responding to the IAASB’s Exposure Draft.

AASB Exposure Draft – Reporting on Audited Financial Statements
September 30, 2013. The AASB has issued an Exposure Draft that proposes new and revised standards dealing with auditor reporting on financial statements. Stakeholders are encouraged to submit their comments, on the form provided, by November 1, 2013.

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