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Canadian Auditing Standards

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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. 

News


May 14, 2024 Meeting Summary, Webpage
AASB Decision Summary – May 14, 2024

The AASB reviewed feedback on the Exposure Draft of CAS 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, and its response to the IAASB’s proposed ISA 240. The AASB also discussed the Compilations of Future-oriented Financial Information and Pro Forma project. Read the decision summary for more.

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 Meeting – March 11-12, 2024

The Board will discuss the IAASB’s projects on Audit Evidence, Audits of Less Complex Entities, Going Concern, Listed Entity/Public Interest Entity Track-2, IAASB Technology Framework, and Integrated Project. The Board will review a final read, subject to approval, for the AASB’s Annual Report, Due Process, Strategic Plan and Terms of Reference, and discuss issues on the Compilations of Future-Oriented Financial Information. The Board will also review feedback received on the Canadian Exposure Draft on Sustainability Assurance and discuss next steps.