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Section 9100, Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements [Superseded]

Ef­fec­tive date:

The Recommendation in paragraph 9100.11 relating to the form and content of reports is effective for reports dated on or after January 1, 1992

Overview

Section 9100, Reports on the Results of Applying Specified Auditing Procedures to Financial Information Other than Financial Statements, provides guidance to a public accountant engaged to report on the results of applying specified auditing procedures to financial information other than financial statements ("financial information") when such procedures are not intended to enable the accountant to express an audit opinion or provide negative assurance on the financial information. In this type of engagement, the public accountant does not perform all the procedures that, in his or her judgment, would be necessary in an audit or review engagement. Instead, he or she applies only those procedures requested by his or her client.

His­tory of Sec­tion 9100

Date

De­vel­op­ment

Com­ments

August 2020  

CSRS 4400, Agreed-upon Procedures Engagements, issued to the CPA Canada Handbook - Assurance, replacing Section 9100 and Section 9110. See Completed Project.     

CSRS 4400 is effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after January 1, 2022.

Note: The above sum­mary does not in­clude de­tails of con­se­quen­tial amend­ments made as the re­sult of other pro­jects.

 

Amendments under consideration

  • None

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.