Reference Material

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Articles

Commitment to Excellence
(4 pages | CAmagazine | 2009)

How to Stay Out of the Rough
(3 pages | CAmagazine | 2009)

Auditing and Assurance Bulletins

Addressing Disclosures in the Audit of Financial Statements
(20 pages | AASB staff | 2016)

Understanding Internal Control Relevant to the Audit – The Function of a Walk-through
(4 pages | AASB staff | 2013)

Auditing Considerations in an Uncertain Economic Environment
(12 pages | AASB staff | 2012)

Requirements Related to the Dating of Auditor's Reports 
(3 pages | AASB staff | 2012)

Enhancing Professional Skepticism 
(5 pages | AASB staff | 2012)

Recent Handbook Changes 
(2 pages | AASB staff | 2011)

CSQC 1 — Transition Issues 
(3 pages | AASB staff | 2009)

New Quality Control Standards for Firms 
(4 pages | AASB staff | 2009)

The Buzz – Past Issues

Please note: The Buzz is no longer disseminated. Get news and information from the AASB by subscribing to The Standard, our weekly enewsletter that is tailored to the topics that interest you!

September 2014
(2 pages | AASB staff | 2014)

Non-Authoritative Guidance

Guide – Reporting Implications of New Auditing and Accounting Standards, 12th Edition
(252 pages | AASB staff | 2014)

Practical Ways to Improve the Exercise and Documentation of Professional Skepticism in an ISA Audit
(18 pages | AASB staff | 2013)

Chair’s Message on Auditing in Emerging Markets 
(4 pages | AASB | 2011)

Guide – Assurance Implications of the Changeover to IFRSs, 8th Edition
(58 pages | AASB staff | 2011)

Explanatory Memorandum: Reporting on Financial Statements under Canadian Auditing Standards
(42 pages | AASB staff | 2011)

Audits of Financial Statements that Contain Amounts that Have Been Determined Using Actuarial Calculations
(27 pages | AASB staff | 2011)

The CICA’s Guide to New CASs
(144 pages | AASB staff | 2009)

Practice Notes

Introduction to Auditing and Assurance Standards Practice Notes
(1 page | AASB staff | 2012)

CAPN 1000 — Special Considerations in Auditing Financial Instruments
(57 pages | AASB staff | 2012)

 

 

*Non-authoritative guidance published by CPA Canada regarding the application of accounting and auditing standards is neither produced nor endorsed by any of Canada’s accounting or auditing standards boards.