This guide will help you effectively report on controls for service organizations. Learn how to apply best practices in key service audit areas to ensure compliance with the appropriate standards.
Obtain practical, non-authoritative guidance on preparing the audit of a federal election candidate.
June 10, 2019
CPA Canada and the Canadian Auditing and Assurance Standards Board (AASB) have collaborated with regulators, auditors and individuals in the crypto-asset industry to explore auditing approaches to respond to the risks in this evolving industry.
Access the latest versions of WebTrust principles and criteria and non-authoritative practitioner guidance, including illustrative assurance reports.
Learn about the steps required in order to implement CSAE 3530 and 3531, and complete a compliance engagement.
May 15, 2019
The use of audit data analytics (ADAs) is an important advancement in audit innovation. Learn about CPA Canada's recent initiative on the use of ADAs in Canada.
Advance your career in government with our new in-depth training program for today’s public sector financial professional.
Learn how your organization can identify key business risks related to information integrity and how to design and implement enablers and controls focused on the objective of information integrity.
Learn about the recently revised Section 7170, addressing the auditor's responsibilities when responding to requests to consent to the use of the auditor's report in connection with designated documents.
If you have been engaged to report on an electoral district association, this guide will help you understand your responsibilities as auditor and provide guidance on how to apply auditing standards in this situation.
November 8, 2018
This publication explains recent developments on KPIs and an initiative to enhance their credibility through assurance.
Help your client understand what they need to know and do when they receive third-party requests to provide supplementary information.
Learn about a new standard for reports on supplementary matters under Canadian Standards for Related Services (CSRS) 4460.
Help your client identify the key issues to consider when they or a third party requests a report to obtain assurance on an entity’s compliance with an agreement or a specified authority.
The world is going through a period of unprecedented change. The audit and assurance profession must innovate, collaborate, educate, adapt and experiment to evolve and advance the audit going forward.
Download our reporting guide, which aims to promote consistency in practitioners' reports by providing guidance for commonly occurring reporting circumstances.
Is it time for your audit committee to conduct a comprehensive review of the external auditor? Our tool provides guidance to help you perform an effective review and communicate a well-informed conclusion to the board.
August 10, 2018
The Accounting Standards Board (AcSB) developed a draft Framework on Reporting Performance Measures. Could this be a first step towards criteria that enable auditors to provide assurance over performance measures?
Learn about the new requirements pertaining to attestation and direct engagements to report on an entity's compliance with an agreement or specified authority.
Take advantage of this useful step-by-step guide that will help audit committees and management identify relevant AQIs, and understand how they can be used to spark discussions about improving audit quality.
Learn about common pitfalls auditors might encounter when applying certain requirements of CAS 330: The Auditor's Responses to Assessed Risks, as it relates to designing and performing tests of relevant controls.
Learn about the implications of IT for audit when applying certain requirements of CAS 330, The Auditor’s Responses to Assessed Risks, as it relates to designing and performing tests of relevant controls.
Learn about the WebTrust seal program for Certification Authorities.
Find examples of proper usage of the WebTrust seal and mark, and learn about renewing, revoking, and suspending seals.
Find a list of practitioners enrolled in the WebTrust program.
Learn about how blockchain technology may affect the audit and assurance profession, from its impact on the financial statement audit to opportunities that may arise in a blockchain-enabled world.
Learn about the changes to the combined CAS/PCAOB auditor's report for 2017.
December 18, 2017
The Monitoring Group is reviewing the international auditing and assurance standard-setting process, and the outcome could have significant implications for the Canadian landscape.
This reporting alert provides an update of recently issued guidance by Canadian securities regulators on the disclosure of cyber security risks and incidents.
Help your client understand what they need to know regarding the new review engagement standard.
Download our handy guide, which aims to help practitioners in conducting review engagements in compliance with Canadian Standard on Review Engagements (CSRE) 2400, Engagements to Review Historical Financial Statements.
Learn about the new Canadian Standard on Review Engagements (CSRE) 2400, which is effective for reviews of financial statements for periods ending on or after December 14, 2017.
Learn the key differences between the requirements in CSRE 2400, Engagements to Review Historical Financial Statements, and those in Section 8100, General Review Standards, and Section 8200, Public Accountant's Review of Financial Statements.
Read this audit data analytics alert to better understand audit data analytics and the drivers, opportunities and hurdles to overcome in integrating more extensive use of data analytics into the audit of financial statements.
Promote a consistent level of quality in your practice that is in accordance with professional standards with the C•PEM Electronic Templates.
Receive detailed direction and guidance for performing effective audit, review and other assurance and compilation engagements for small and medium-sized entities.
A valuable resource for your practice, C•PEM provides a comprehensive road map to performing effective and efficient engagements in Canada.
The C•PEM Forms Walkthroughs are practical videos designed to walk you through the process of filling out the key C•PEM forms step-by-step.
The CPA Canada Standards and Guidance Collection is a complete electronic reference source, providing up-to-date information on accounting and assurance standards, public sector accounting standards, and much more.
The CPA Canada Public Sector Accounting Handbook is your trusted source for public sector standards.
CPA Canada Handbook – Assurance offers valuable guidance to help you meet the professional standards.
AICPA and CPA Canada are collaborating to offer CPAs in both countries access to specialty technical resources and credentials.
Strengthen your accounting abilities by leveraging the broad range of high-quality educational materials and opportunities available on the websites of the legacy accounting organizations.
Access high-quality professional development courses and recorded presentations to strengthen your accounting competencies at CPA Learning Centre, a legacy CPA resource that is still available to CPA members.