Canadian Auditing Standards

Overview

Active Projects

Auditor Reporting

Final Handbook material issued in June 2017

Auditor Reporting – Key Audit Matter Reporting and Other Considerations  

The AASB is deliberating feedback received on the Exposure Draft.

Audits of Less Complex Entities

IAASB is deliberating feedback received on the Discussion Paper.

Group Audits

The Exposure Draft is currently being developed

The IAASB approved project proposal in December 2016

Identifying and Assessing the Risks of Material Misstatement

Feedback considered and an AASB response letter developed on the IAASB Exposure Draft

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. Its available in print and online. 

News


October 11, 2019 News
Volunteer Opportunity – Audits of Less Complex Entities Advisory Group

The Board is looking for individuals who have experience with audits of less complex entities to be members of our Audits of Less Complex Entities Advisory Group. Read more about the opportunity we have available and apply by November 1, 2019.

October 7-8, 2019 Meeting Summary
Auditing and Assurance Standards Board Meeting – October 7-8, 2019

Find out what’s on the agenda for the upcoming Board meeting. Topics include, Compilation Engagement, Future-oriented Financial Information, Public Sector Auditing Standards, and more. Read the agenda for full details.

October 4, 2019 News
AASB Response – Audits of Less Complex Entities

The Board submitted a comment letter responding to the IAASB’s Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges of Applying the ISAs. Visit the IAASB’s website to read the Board’s response.