Post-implementation reviews on recently issued standards are part of the Auditing and Assurance Standards Board’s (AASB) 2016-2021 Strategic Plan.
Canadian Standard on Related Services (CSRS) 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement came into effect for reports dated on or after April 1, 2016.
Now that stakeholders have had an opportunity to apply CSRS 4460, we want to learn about your implementation experiences.
How to participate
- Read our Background Information on CSRS 4460, including portions of the final standard and illustrative examples.
- Take the survey most appropriate to you to share your CSRS implementation experiences by January 10, 2020!
CSRS 4460 report user
Entity that engages a practitioner to report on a supplementary matter(s)
Findings from your responses, together with evidence gathered through other formal and informal procedures, will form the content of a post-implementation report.
Keep up to date with this post-implementation review project via its project page.
Jacqui Kuypers, CPA, CA
Principal, Auditing and Assurance Standards Board
Phone no.: +1 (416) 204-3445