Auditing summary financial statements: Guide for auditors

Learn more about auditing summary financial statements under Canadian Auditing Standard (CAS) 810.

Get your downloadable electronic copy.

Download Now

Guide for Auditors: Auditing Summary Financial Statements provides non-authoritative guidance for practitioners auditing summary financial statements under CAS 810, Engagements to Report on Summary Financial Statements.

It discusses areas that have been noted as difficult when:

  • preparing summary financial statements
  • reporting on summary financial statements in accordance with CAS 810

Topics include:

  • an explanation of summary financial statements
  • generally recognized criteria for preparing summary financial statements
  • how to determine acceptability of applied criteria
  • comparative information
  • the auditor's report

Highlights

Chartered Professional Accountants of Canada (CPA Canada) annually offers its views on priorities for the federal budget. Review past submissions of pre-budget briefs and consultations, and post-budget release opinions and commentary.

Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.

Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.