Canadian Auditing Standards

Plain Language Resources

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March 1, 2019

Basis for Conclusions

Basis for Conclusions – Auditing Accounting Estimates and Related Disclosures

This document summarizes the process the AASB followed in making revisions to CAS 540, Auditing Accounting Estimates and Related Disclosures. Read the Basis for Conclusions for full details. CAS 540 contains no amendments to the ISA wording.

February 11, 2019

Resource

In Brief Podcast – The impact of the AASB’s Exposure Draft on Reporting on Controls at a Service Organization on Practitioners reporting in both Canada and the United States

This script provides a plain and simple overview, in light of the recently released exposure draft, of key considerations for practitioners required to report on controls at a service organization under both Canadian and U.S. standards.

February 11, 2019

Resource

In Brief Podcast – The impact of the AASB’s Exposure Draft on Reporting on Controls at a Service Organization on Practitioners reporting in both Canada and the United States

This Podcast provides a plain and simple overview, in light of the recently released exposure draft, of key considerations for practitioners required to report on controls at a service organization under both Canadian and U.S. standards.

January 22, 2019

Resource

Auditor Reporting Guide – Reporting implications of Canadian Auditing Standards (2nd edition)

The purpose of this publication is to promote consistency in the form and content of practitioners' reports by providing guidance with respect to commonly occurring circumstances. This guide does not amend or override auditing or review standards, the texts of which alone are authoritative, nor does it necessarily address all audit reporting changes resulting from the Canadian Auditing Standards.

January 14, 2019

Resource

In Brief Podcast – AASB’s December 2018 Exposure Draft, Reporting on Controls at a Service Organization

This Podcast provides a plain and simple overview of the AASB’s Exposure Draft, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting.

January 14, 2019

Resource

In Brief Podcast Script – AASB’s December 2018 Exposure Draft, Reporting on Controls at a Service Organization

This script provides a plain and simple overview of the AASB’s Exposure Draft, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting. Read the script for details.

January 14, 2019

Resource

In Brief Podcast – AASB’s December 2018 Exposure Draft, Reporting on Controls at a Service Organization

This Podcast provides a plain and simple overview of the AASB’s Exposure Draft, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting.

January 14, 2019

Resource

In Brief Podcast Script – AASB’s December 2018 Exposure Draft, Reporting on Controls at a Service Organization

This script provides a plain and simple overview of the AASB’s Exposure Draft, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting. Read the script for details.

December 12, 2018

Basis for Conclusions

Basis for Conclusions – Reporting on Audited Financial Statements

This document summarizes the process the AASB followed in making revisions to CAS 700, Forming an Opinion and Reporting on Financial Statements. Read the Basis for Conclusions for full details.

November 13, 2018

News, Resource

Message from the Chair – Auditor Reporting Standards

AASB Chair, Ken Charbonneau provides an update on the Board’s recent decisions and activities on auditor reporting standards. Read his message to learn the full details.