Please choose between the following three options for navigation.
Participate in this Auditing and Assurance Board (AASB) webinar to learn more about the AASB’s proposals for revising the standard on identifying and assessing risks of material misstatement.
In the coming weeks, the AASB is issuing an exposure draft proposing changes to Canadian Auditing Standard (CAS) 315, Identifying and Assessing Risks of Material Misstatement through Understanding the Entity and its Environment, to align with proposed changes to International Standards on Auditing (ISA) 315 (revised), with the same title.
The revisions aim to meet the following objectives:
The AASB adopts ISA as CAS. The AASB is not proposing any Canadian amendments to ISA 315. Consequently, the exposure draft of CAS 315, Identifying and Assessing Risks of Material Misstatement, will mirror the exposure draft of ISA 315, with the same title.
The webinar will include polling questions based on the material in the exposure draft. Have your say in the development of this standard and how it impacts your practice here in Canada.
Additional options and pricing may be available. See pricing and registration for more details.
Member Development and Support
Johanna Field, principal, Auditing and Assurance Standards
Canada wants to shift capital to support climate change and sustainable development. As a signatory of the Paris Agreement on climate change, Canada is committed to a global pact toward more sustainability for the global economy.
January 23, 2019
This webinar is designed to help directors better understand and oversee risk, including embedded vulnerabilities and compounding effects from multiple risks.
February 6, 2019
Are you ready to break the mould? Come to Canada’s leading event for not-for-profit leaders and learn how to accelerate your organization’s impact.