Canadian Auditing Standards
The IAASB is deliberating feedback on its Exposure Draft – “ISA 500, Audit Evidence”
IAASB public consultation (February to June 5, 2024)
AASB public consultation (March to May 6, 2024)
The AASB is deliberating feedback on its Exposure Draft – “Going Concern”
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
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.
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.
Share your views on the AASB’s Exposure Draft, “Proposed Amendments to CAS 240, The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements.” Read more about the proposed standard and related conforming and consequential amendments. Respond to our Exposure Draft by May 6, 2024, and have your say!
The AASB issued an Exposure Draft proposing not to adopt at this time the International Auditing and Assurance Standards Board (IAASB)’s proposed narrow-scope amendments. The IAASB’s proposal stems from revisions to the definitions of listed entities and public interest entities in the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (Including Independence Standards). We welcome your feedback on this Exposure Draft. Submit your comments by April 8, 2024, and tell us what you think.