Canadian Auditing Standards (CASs)
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.
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.
Roundtable Discussions – Stakeholders’ Views Sought on Three Exposure Drafts
August 22, 2013. Register to attend a roundtable discussion in September and October 2013 to share your views. The various proposals may result in changes to work effort, the form of reporting or both, and will affect a wide range of users.
IAASB Exposure Draft – Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing (ISAs)
August 7, 2013. The IAASB has issued an Exposure Draft that contains proposals intended to enhance the future auditor’s report. Canadian stakeholders are encouraged to provide their comments to the IAASB by November 22, 2013.
Guide – Reporting Implications of New Auditing and Accounting Standards (10th edition)
July 3, 2013. This publication provides guidance on reporting issues that may arise during the current period of change to new auditing and accounting standards.
Bulletin – Understanding Internal Control Relevant to the Audit – The Function of a Walk-through
June 11, 2013. This issue of the Auditing and Assurance Bulletin explains specific requirements dealing with understanding internal control and how a walk-through might be used to meet those requirements.
New Enewsletter – The Standard
May 24, 2013. Subscribe to The Standard, a new enewsletter that is customized to the standard-setting topics that interest you. Choose to be updated on IFRSs, accounting standards for private enterprises, standards for NFPOs (public and private sector), standards for public sector entities, CASs, and/or assurance and related services standards.