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.

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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