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Audit and assurance alert: Exposure draft on proposed CSAE 3416

Published on: Dec 31, 2018

CPA Canada has issued this Audit and Assurance Alert to raise awareness of the recent exposure draft issued by the Auditing and Assurance Standards Board (AASB) in December 2018, which highlights significant proposed changes to the current CSAE 3416, Reporting on Controls at a Service Organization. These engagements are commonly referred to as SOC 1 engagements.

Practitioners who prepare CSAE 3416 reports or who use CSAE 3416 reports as audit evidence (e.g., service auditors' reports) are strongly encouraged to read the ED to familiarize themselves with the proposed changes and to consider and provide feedback to the AASB on how they expect these changes will be applied in practice. Comments to the AASB must be received by February 28, 2019.

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