About Assurance

The Auditing and Assurance Standards Board (AASB) establishes standards for assurance and related services engagements. The AASB contributes to the development of International Standards on Auditing (ISAs), which it adopts as Canadian Auditing Standards (CASs).

The AASB is committed to serving the public interest by developing and issuing authoritative pronouncements and non-authoritative material that enable the public accounting profession to provide effective auditing, and other assurance and related services. In doing so, it participates in the development of global auditing and assurance standards that meet the needs of Canadian stakeholders.

The authoritative pronouncements of the AASB are Canadian standards and Assurance and Related Services Guidelines. The AASB's authoritative pronouncements relate to audit, review, and other assurance and related services engagements that are conducted in accordance with Canadian standards. Canadian standards comprise:

  1. Canadian Standards on Quality Control (CSQCs)
  2. Canadian Auditing Standards (CASs)
  3. Other Canadian Standards (OCSs), which includes older auditing standards for which no international auditing standards exist such as:
    1. Canadian Standard on Assurance Engagements [CSAE 3000 - 3416]
    2. General assurance and auditing standards [Sections 5020 - 5925]
    3. Specialized areas standards [Sections 7060 - 7600]
    4. Review engagements standards [Sections 8100 - 8600]
    5. Canadian Standard on Related Services [CSRS 4460]
    6. Related services standards [Sections 9100 - 9200]
    7. Public sector [Sections PS 5000 - PS 6420]
  4. Assurance and Related Services Guidelines (AuGs)

All of the AASB's authoritative pronouncements are issued following the AASB's due process and are contained in the CPA Canada Handbook - Assurance.

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