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.
Filters
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.
Looking for tips on how to implement selected requirements in CAS 315? Interested in why certain requirements in CAS 315 exist and how they drive an effective audit? Read this guidance to find out more.
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.
Climate change is increasingly front of mind for investors and other stakeholders as its effects are increasingly visible. This alert assists auditors in understanding considerations of climate-related risks in an audit of financial statements.
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.
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.