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Standard-setters viewpoints

Explore selected publications from standards-setters on a variety of topics related to financial reporting and assurance.

Related Publications

Viewpoints (Auditing crypto-assets): Relevance and reliability of information from a blockchain

Jan 31, 2020

Learn about factors an auditor may consider concerning the relevance and reliability of information obtained from a public blockchain to be used as audit evidence.

Viewpoints (Auditing crypto-assets): Are tests of controls needed regarding the ownership assertion?

Jan 31, 2020

Learn about factors an auditor may consider when determining how to obtain sufficient appropriate audit evidence to support the ownership assertion for financial statements that contain material crypto-asset balances.

Auditor reporting guide: Reporting implications of Canadian Auditing Standards (4th edition)

Dec 23, 2019

Take advantage of our reporting guide, which aims to promote consistency in the form and content of practitioners' reports by providing guidance with respect to commonly occurring reporting circumstances.

Audit Quality: Practice aid for audit committees

Dec 19, 2019

The Financial Reporting Council (FRC) has issued an update of its Practice Aid to assist audit committees in evaluating audit quality in their assessment of the effectiveness of the external audit process.

The impact of adopting the new leases standard: Study

Nov 30, 2019

Learn about the key findings from Chartered Professional Accountants of Canada (CPA Canada)’s study on the financial impact of adoption of the new leases standard by listed companies.

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Correction list for hyphenation

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Centre for Financial Reporting

Centre for Financial Reporting

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Centre for Financial Reporting

Standard-setters viewpoints

Related Publications

Viewpoints (Auditing crypto-assets): Relevance and reliability of information from a blockchain

Viewpoints (Auditing crypto-assets): Are tests of controls needed regarding the ownership assertion?

Auditor reporting guide: Reporting implications of Canadian Auditing Standards (4th edition)

Audit Quality: Practice aid for audit committees

The impact of adopting the new leases standard: Study

Correction list for hyphenation