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Canadian Auditing Standards
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Consultation Papers
AASB Consultation Paper – 2026-2029 Strategic Plan
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Exposure Drafts
AASB Exposure Draft – Proposed Amendments to Canadian Auditing Standard (CAS) 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements
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Proposed Deferral of the IAASB’s Public Interest Entity Narrow-Scope Amendments
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Exposure Drafts
AASB Exposure Draft – CAS 500, Audit Evidence
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AASB Exposure Draft – Proposed Amendments to Canadian Auditing Standard (CAS) 570, Going Concern
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Exposure Draft – Joint Policy Statement Concerning Communications between Actuaries Involved in the Preparation of Financial Statements and Auditors
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Exposure Draft – Proposed Narrow-scope Amendments to CAS 700, Forming and Opinion and Reporting on Financial Statements, and CAS 260, Communication with Those Charged with Governance, as a Result of the Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities
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