Reference Material

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In Brief

AASB’s Launch of Field Testing on a Proposed Auditing Standard
(4 pages | AASB staff | 2017)

Articles

Canadian accountants prepare for reporting key audit matters (Canadian Accountant Nov 2017)

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)

Non-Authoritative Guidance

Guide – Reporting Implications of Canadian Auditing Standards (CAS)
For periods ending on or after December 15, 2018
(350 pages | CPA Canada | 2018)

Guide – Reporting Implications of Canadian Auditing Standards, 13th Edition — Amended
(245 pages | AASB staff | 2018)

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.