Audit Quality Blog

CPA Canada’s Audit Quality Blog is designed to create an exchange of ideas on global audit quality developments and issues, and their impact in Canada.

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The IAASB is looking to make changes to ISA 315, but what will this mean for the current audit risk model? Most importantly, will it be scalable to the smaller and medium-sized entities?

The PCAOB’s recent re-proposal provides a good indication of the future direction of U.S. auditor reporting standards, giving Canadian stakeholders a clearer understanding of what they need to prepare for as it relates to dual-listed companies.

Canadian stakeholders firmly voiced their opinion on the IAASB’s Invitation to Comment (ITC) on Enhancing Audit Quality in the Public Interest; it’s important that this dialogue continue with the AASB as key standards get revised.

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