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Auditing reporting and communication with those charged with governance – Narrow-scope amendments

Learn about changes to your responsibilities related to your statement in the auditor’s report and communication with those charged with governance regarding independence.

We have issued this auditor alert to raise awareness of narrow-scope amendments to:

  • CAS 700, Forming an Opinion and Reporting on Financial Statements
  • CAS 260, Communication with Those Charged with Governance

What Will I Learn About?

  • when the narrow-scope amendments are effective
  • what narrow-scope amendments were made
  • why the narrow-scope amendments were made
  • implications in Canada, including whether auditor’s reports will change and how communication with those charged with governance will change
  • what you can do to prepare for the changes