Canadian auditing standards (CAS)
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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.
Learn about the significant reporting requirements when auditing electoral campaign returns for federal candidates.
April 27, 2021
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.
Learn about audit considerations when a third party provides crypto-assets services to the entity, including assessing whether a service organization relationship exists and identifying risks and relevant controls at the service organization.
March 23, 2021
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.
Learn about the November 2020 amendments to Section 3462, Employee Future Benefits, under accounting standards for private enterprises (ASPE) in Part II of the CPA Canada Handbook – Accounting.
February 23, 2021
We know audits will be more challenging this year, but what specific matters should auditors focus on in order to deliver high-quality audits? Read this blog for key insights from CPAB’s Angelo Giardina.
February 11, 2021
We know we need professional skepticism, but what does it mean for remote audits? Read this blog and listen to our podcast to learn what Karen Higgins, audit and assurance partner at Deloitte Canada, had to say.
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