Learn about the temporary WebTrust Seal for qualified reports related to events of an uncontrolled nature (force majeure).
The joint policy statement (JPS) between auditors and actuaries has been updated. Read this updated guide for practical guidance on how auditors and actuaries can work together effectively to complete their respective engagements.
A new joint policy statement between auditors and actuaries is effective for communications initiated on or after March 31, 2023. Read this alert to learn more about the changes.
January 25, 2023
In a world overloaded with data and evolving stakeholder expectations and requirements, new types of assurance engagements and assurance providers are emerging to enhance confidence in different types of information. Keep reading to learn more.
A comprehensive, peer-reviewed approach to guide practitioners in adhering to the relevant standards and support the effective evaluation, design, implementation, and maintenance of your firm’s system of quality management (SOQM).
Canadian Auditing Standard (CAS) 600 was issued into the CPA Canada Handbook – Assurance in August 2022 and is effective for audits of financial statements for periods beginning on or after December 15, 2023.
November 14, 2022
CPA Canada continues to communicate about topics of importance in the emerging crypto-asset industry, in support of high-quality audits. Read this blog to learn about our latest topic on auditing mining revenue.
Read this FAQ to learn about considerations when auditing crypto-asset mining revenue and check out the illustrative examples included in the appendix.
September 2, 2022
Organizations increasingly rely on IT for internal operations and when engaging with external service providers. Keep reading to learn about auditors’ responsibilities related to their client’s IT environment and the related general information technology controls.
August 5, 2022
Under the revised group audit standard, the approach to planning and performing a group audit has evolved. Learn more about these changes and what tools are available to help practitioners implement the revised standard.
This Audit & Assurance Alert is being issued to raise awareness about the revised Canadian Auditing Standard (CAS) 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors).
June 21, 2022
Learn about the role of the assurance profession in the rapidly growing and evolving sustainable debt market.
May 16, 2022
New and revised quality management standards are coming into effect soon. Are you ready?
April 14, 2022
Continuous technological developments are creating risks and opportunities for the audit profession today and into the future. Read this blog for updates on recent activities and to access our suite of helpful resources.
Help your audit clients understand the key changes in the new risk identification and assessment standard and how these changes affect them.
March 14, 2022
Learn about recent developments in sustainability reporting and assurance and their impact on the Canadian assurance profession.
CPA Canada has compiled an inventory of useful external resources to help you understand and apply the new and revised auditor reporting standards.
CAS 315 has been significantly revised to promote a more effective risk identification and assessment. Learn about the changes to the standard and understand how these will impact your audit engagements.
In March 2021, the Accounting Standards Board (AcSB) issued Section 4449, Combinations by Not-for-Profit Organizations in Part III of the CPA Canada Handbook – Accounting. Learn more about this new section in our briefing.
November 10, 2021
The Auditing and Assurance Standards Board (AASB) has issued a discussion paper. Learn more about the options being considered.