Reporting implications of CSRE 2400

Download our reporting guide, which aims to promote consistency in practitioners' reports by providing guidance for commonly occurring reporting circumstances.

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With the complexities relating to the changes to Canadian Standard on Review Engagements (CSRE) 2400, the purpose of the reporting implications of the CSRE 2400 guide is to promote consistency in the form and content of practitioners' reports by providing guidance with respect to commonly occurring circumstances. This guide does not amend or override review engagement standards, the text of which alone are authoritative, nor does it necessarily address all reporting changes.

This CPA Canada publication has been developed by the Task Force on Audit Reporting Implications of the New Canadian Auditing Standards. The material in this guide represents the views of the task force.

Guide format:

  • a series of issues presented in Q&A format
  • illustrative reports

These are designed to help you understand and apply the requirements and supporting guidance issued by the Auditing and Assurance Standards Board (AASB) relating to reporting.