Canadian auditing standards (CAS)

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Quality management is the act of overseeing all activities and tasks needed to maintain a desired level of excellence. Read about the new Canadian quality management standards and tools to stay ahead.

Quality management is the act of overseeing all activities and tasks needed to maintain a desired level of excellence. Read about the new Canadian quality management standards and tools to stay ahead.

New digitized guide, QMG Cloud, helps practitioners adhere to Canadian Standards on Quality Management (CSQM) and supports the effective design, implementation, monitoring and evaluation of your firm’s system of quality management (SOQM).

Learn about the temporary WebTrust Seal for qualified reports related to events of an uncontrolled nature (force majeure).

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.

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.

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.

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.

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.

Read this report to learn about recommendations for narrowing the expectation gap for fraud and going concern. Using a multi-stakeholder approach, the underlying research for this report was supported by virtual roundtables around the globe.

How do you consider information reliability when using automated tools and techniques? What about the information produced by the entity? Find answers on designing and performing audit procedures to obtain sufficient appropriate audit evidence here.

Explore our digital catalogue for professional development. Search by sector, topic or format to keep up with the latest in your field and find flexible ways to earn CPD hours, upskill or deepen your expertise.

Explore our digital catalogue for professional development. Search by sector, topic or format to keep up with the latest in your field and find flexible ways to earn CPD hours, upskill or deepen your expertise.

In December 2019, the Accounting Standards Board (AcSB) issued amendments to Section 3400, Revenue in Part II of the CPA Canada Handbook – Accounting. Learn more about the amendments in our briefing.

Download our handy guide for a summary of CPA Canada's audit and assurance resources, including alerts, briefings, implementation tools, guides and webinars. This non-authoritative guidance covers topics including auditing and assurance standards and audit data analytics.

Auditors need a process for communicating key audit matters in the auditor’s report. Learn about this requirement and access free guidance materials featuring lessons learned from auditors who have begun implementing this new reporting standard.

The new Canadian Standard on Related Services (CSRS) 4200, Compilation Engagements, comes into effect this year, with potentially significant impacts for practitioners. Here are some resources to help you understand the changes and get started.

Keep your finger on the pulse of the accounting profession. Get clear and timely updates, live or on-demand, on current accounting, audit and assurance, tax and technology developments that will affect your practice.

We have compiled a summary of key audit considerations and related CPA Canada and other resources to help you understand and address the audit and assurance implications of the COVID-19 pandemic.

Fraud and going concern are common buzz words in today’s environment. With the release of an international audit discussion paper on these topics, stakeholders are sharing their views. Read on to learn more.

Learn how the receipt of government assistance by your clients may impact your engagements this year. This blog shares important reminders and considerations for auditors whose clients have been impacted by these new programs.

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