Canadian Auditing Standards

Overview

Active Projects

Audit Evidence	The IAASB is deliberating feedback on its Exposure Draft – “ISA 500, Audit Evidence”	AASB Response
Fraud	IAASB public consultation (February to June 5, 2024) AASB public consultation (March to May 6, 2024)	Exposure Draft
Going Concern	The AASB is deliberating feedback on its Exposure Draft – “Going Concern”	View Comments
Listed Entity and Public Interest Entity	The IAASB approved narrow-scope amendments to ISA 700 (revised) and ISA 260 (revised) The AASB approved narrow-scope amendments to CAS 700 and CAS 260	Exposure Draft – Track 2

CPA Canada Handbook.

The CPA Canada Handbook – Assurance contains all the Canadian Auditing Standards (CASs), adopted from International Standards on Auditing (ISAs) set by the International Auditing and Assurance Standards Board and endorsed by the AASB. It's available in print and online.

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News

April 17, 2024 Document for Comment

AASB Consultation Paper – 2026-2029 Strategic Plan

The AASB wants your input on its 2026-2029 Strategic Plan! Complete our survey by June 28, 2024, to provide your views on whether our goals are responsive to the changing environment. Weigh in on what areas will significantly influence the audit and assurance landscape over the next five years and help us set the direction of our work.

April 8, 2024 Meeting Summary

AASB Decision Summary – March 11-12, 2024

The AASB discussed Going Concern, Listed Entity/Public Interest Entity Track-2, Integrated Project, Technology Position, Audits of Less Complex Entities, Compilations of Future-oriented Financial Information, Sustainability Assurance, and more. Read the decision summary for full details.

March 7, 2024 Resource, Article

What You Need to Know about Changes to the Fraud Audit Standard

Short on time but want to know about our proposed changes to the fraud audit standard? Find out how our proposals will impact you as an auditor, management, or a user of financial information. Read more about key changes to the standard.