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Updated in the last 3 months - Assurance

Assurance

Projects updated in the last three months:

Title Description Last step Date Added
Agreed-Upon Procedures (Amendments to Section 9100) [Completed] The objective of this project is to update Section 9100, "Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements", which was written several years ago. Exposure draft Apr 30, 2020
Audits of less complex entities [ED] The IAASB seeks to further understand the challenges of using ISAs in audits of less complex entities and views about possible actions to address these challenges. Exposure draft Mar 31, 2020
Compilation Engagements (Amendments to Section 9200) [Completed] This project will include determining the nature and extent of revisions that should be made to Section 9200, "Compilation Engagements", and may involve adoption of International Standard on Related Services (ISRS) 4410 (Revised), "Compilation Engagements", which was issued by the IAASB in March 2012. ISRS 4410 (Revised) is effective for compilation engagement reports dated on or after July 1, 2013. Exposure draft Feb 28, 2020
Conforming Amendments to the IAASB’s International Auditing Standards as a Result of the Revised IESBA Code [Completed] This project is intended to ensure that the IAASB's International Standards can continue to be applied together with the IESBA Code. Apr 30, 2020
CPAB Project – Fraud in an Audit of Financial Statements [Research] The objective of this project is to focus on how far an auditor’s responsibility extends in detecting fraud in an audit of the financial statements Research Feb 28, 2020
Future-Oriented Financial Information (Possible Amendments to AuG-6 and AuG-16) [Research] This project will determine what authoritative guidance, if any, is needed in the CPA Canada Handbook to address assurance matters pertaining to future-oriented financial information. Research Mar 31, 2020
Quality Management [ED] This project proposes to bring important changes to the way professional accountancy firms are expected to manage quality, for audits, reviews, and other assurance and related services engagements. Exposure draft Mar 31, 2020
Updated Guidance for Performance Audits in the Public Sector (Replacing Sections PS5000, PS 5400, PS 6410 and PS 6420) [ED] The objective of this project is to update the Sections in the Handbook dealing with the special circumstances that may apply to the audits of public sector entities. Research Mar 31, 2020

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