Other Canadian Standards

Plain Language Resources

to

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.

December 18, 2018

Resource

In Brief – A plain and simple overview of the AASB’s recently-issued Exposure Draft on engagements to report on controls at a service organization

Changes are coming to engagements to report on controls at a service organization (also known as SOC 1 engagements). Read our In Brief to see what is being proposed in the AASB’s recently issued Exposure Draft.

October 19, 2018

Resource

In Brief – A plain and simple overview of the AASB’s project to revise CSAE 3416, Reporting on Controls at a Service Organization

Changes are coming to engagements to report on controls at a service organization (also known as SOC 1 engagements). Read our In Brief for a progress update on the project, including key timelines for the AASB’s upcoming exposure draft.

September 14, 2018

Resource

In Brief Podcast – AASB’s September 2018 Exposure Draft, Compilation Engagements

This Podcast provides a plain and simple overview of AASB’s Exposure Draft, Compilation Engagements.

September 5, 2018

Resource

In Brief – A plain and simple overview of the AASB’s Exposure Draft, Compilation Engagements

The AASB has issued an Exposure Draft, Compilation Engagements, to replace the current standard, which has not been significantly revised in many years. The proposals would significantly change the communication attached to compiled financial information and could affect the way practitioners perform the engagement. Read our In Brief for an overview of the key improvements the AASB is suggesting.

September 4, 2018

Basis for Conclusions

Basis for Conclusions – AuG-49, Reporting on Compliance with Specified Authorities for Transactions Coming to the Auditor’s Notice during the Audit of Financial Statements

This is a summary of the process followed in developing the Guideline and the Board’s conclusions regarding significant comments received in response to its Exposure Draft.

August 14, 2018

Resource

Webinar – Toward a New Standard on Compilation Engagements

Tune in to this webinar on September 26 (English) and September 28 (French) to learn about the AASB Exposure Draft for CSRS 4200, Compilation Engagements, and how you can provide input to our proposals.

July 26, 2018

Resource

In Brief – A plain and simple overview of auditing considerations related to cryptocurrencies

The rise of cryptocurrencies is increasing global interest and scrutiny by organizations, investors, regulators, governments, and others. Do you understand the implications? Read our In Brief for the AASB’s thoughts on a recently issued CPA Canada guidance paper on this topic

July 3, 2018

Basis for Conclusions

Basis for Conclusions – Preface to the CPA Canada Handbook - Assurance

This is a summary of the process followed in reviewing the amendment criteria used by the Board when adopting ISQCs as CSQCs, ISAs as CASs, and ISAEs as CSAEs.