Canadian auditing standards (CAS)
Discover a wealth of education, information and resources related to Canadian auditing standards. Apply filters to narrow your results for publications, Pivot Magazine articles, courses, webinars, blogs and more.
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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.
Learn how to identify, assess and respond to the presumed risk of material misstatement (ROMM) due to fraud in revenue recognition.
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.
October 19, 2021
New to using ATT in audits? Wondering how to use ATT appropriately for risk assessment, audit procedures or what to document? Find a summary of recent Canadian and International resources here.
Learn about our submission to the Canadian Securities Administrators (CSA) May 2021 Notice and Request for Comment.
August 26, 2021
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.
Looking for specifics about implementing revised CAS 540? Learn the what, why and how of auditing accounting estimates and related disclosures.