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Reporting implications of CSRE 2400

Reporting consistency is crucial to the success of your practice. Get guidance on commonly occurring reporting circumstances with this publication.

Make sense of the complexities relating to Canadian Standard on Review Engagements (CSRE) 2400, with this guide meant promote consistency in the form and content of practitioners’ reports by providing guidance with respect to commonly occurring circumstances. From a broad overview of financial frameworks to gathering historical financial data outside of statements, you’ll be well equipped to face a variety of reporting challenges.

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.

Key takeaways:

  • understanding and applying the requirements and supporting guidance issued by the Auditing and Assurance Standards Board (AASB) relating to reporting
  • when to include emphasis of matter paragraphs
  • sourcing historical financial data outside of financial statements
  • a series of issues presented in Q&A format
  • illustrative reports covering topics such as special reporting frameworks