Skip to main content

Canadian Auditing Standards

Overview

Active Projects

CPA Canada Handbook

The CPA Canada Handbook – Assurance contains all the Canadian Auditing Standards (CASs) set by the Auditing and Assurance Standards Board and adopted from the International Standards on Auditing (ISAs).

Get the Handbook

Participate in International Consultations​

We urge Canadian entities to engage in international consultations to ensure global standards accurately represent our economic and regulatory conditions. Your involvement strengthens the relevance and credibility of these standards in Canada, and promotes consistent auditing and assurance worldwide.

IAASB Documents for Comment

News

October 13, 2026 Meeting, News
Virtual Roundtable Discussions – AASB Exposure Draft, “Proposed Revisions to the Canadian Auditing Standards for Audit Evidence and Risk Response” 

Your opinion matters! Join an upcoming roundtable discussion on the AASB’s Exposure Draft, “Proposed Revisions to the Canadian Auditing Standards (CASs) for Audit Evidence and Risk Response.”. Share your views and help ensure the proposed changes to CAS 330, The Auditor’s Responses to Assessed Risks, CAS 500, Audit Evidence, and CAS 520, Analytical Procedures work for Canadians. Register for a session on October 7, 2026 (English), or October 13, 2026 (French).

September 25, 2026 Resource, In Brief
What You Need to Know: AASB’s Exposure Draft for the Audit Evidence and Risk Response Standards

Explore the AASB’s educational resource on proposed revisions to CAS 330, CAS 500, and CAS 520. Learn about key changes to risk responses, audit evidence, analytical procedures and the use of technology. Read the resource.

September 9, 2026 Meeting Summary, Webpage
AASB Decision Summary – September 9, 2026

At its September 9, 2026, meeting, the AASB discussed key developments in Canadian and international auditing and assurance standard setting. Discussions included the proposed way forward following the IAASB’s post-implementation review of International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures, key issues in the targeted standards in the ISA 500 series project, and the IAASB’s Technology Quality Management Guides. Read the decision summary for full details.