This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice (http://www2.deloitte.com/ca/en/legal/cookies.html) for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

CPA Canada: Risk assessment of not-for-profit organizations (NFPOs) under Canadian Auditing Standards (CAS)

Published on: Apr 01, 2014

Guide for Auditors: Audits of Not-for-Profit Organizations: Risk Assessment under Canadian Auditing Standards addresses key issues likely to arise when applying the risk assessment standards set out in CAS in an audit of an NFPO.

You will learn about:

  • characteristics of NFPOs
  • engagement risks and independence issues
  • materiality issues
  • identifying and assessing risks of material misstatements in an NFPO audit (overview)
  • assessed risks at the financial statement level
  • assessed risks at the assertion level

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.