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Assurance | Deloitte CFR

You can find more about assurance standards that are of interest to financial statement users by selecting the standard you are interested in from the following table or from the left navigation. The following is a list of selected standards that would be of interest to preparers and users of financial statements.

Title Description Effective Date
CSAE 3000, Attestation Engagements Other than Audits or Reviews of Historical Financial Information CSAE 3000 deals with attestation engagement in which the practitioner evaluates the underlying subject matter against applicable criteria and aims to obtain sufficient appropriate evidence to express, in a written direct assurance report, a conclusion to intended users other than the responsible party, about the outcome of that evaluation. Effective for attestation engagements where the assurance report is dated on or after June 30, 2017.
CSAE 3001, Direct Engagements CSAE 3001 sets out the requirements related to planning, performing and reporting on direct engagements. Effective for direct engagements where the assurance report is dated on or after June 30, 2017.
CSAE 3416, Reporting on Controls at a Service Organization This Canadian Standard on Assurance Engagements (CSAE) addresses audit engagements undertaken by a service auditor to report on controls at organizations that provide services to user entities when those controls are likely to be relevant to user entities' internal control over financial reporting. It complements CAS 402, Audit Considerations relating to an Entity using a Service Organization, in that reports prepared in accordance with this CSAE may provide appropriate evidence under CAS 402. Ef­fec­tive for service auditors' reports for periods ending on or after December 15, 2011 with earlier implementation permitted, except for subsequent amendments. Amend­ments to paragraphs 7A, 44, 52 and 53 as a result of the issue of CSAE 3000 are effective for attestation engagements where the assurance report is dated on or after June 30, 2017.
CSRS 4460, Reports on Supplementary Matters Arising from an Audit or Review Engagement CSRS 4460 sets out the requirements related to the acceptance of the engagement, including circumstances when acceptance is prohibited, the performance of the engagement and the report, including its content. Effective for reports dated on or after April 1, 2016

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