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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

Audit and assurance alert: Quality management

Apr 30, 2019

Learn about the Exposure Draft (ED) issued by the Auditing and Assurance Standards Board (AASB) in April 2019 that proposes significant changes to the foundational quality control standards at the firm and engagement level.

CAQ External Auditor Assessment Tool: A Reference for US Audit Committees

Apr 02, 2019

The Center for Audit Quality (CAQ) has updated its External Auditor Assessment Tool, which includes sample questions to help audit committees appoint, oversee, and determine compensation for the external auditor. In the April 2019 edition, the CAQ includes new considerations related to changes in accounting standards and potential risks, and other material to support and enhance audit quality.

Audit and assurance alert: Auditor's consent in connection with a designated document

Mar 31, 2019

Learn about the recently revised Section 7170, addressing the auditor's responsibilities when responding to requests to consent to the use of the auditor's report in connection with designated documents.

CPAB Quality Insights Report: 2018 Inspections Results

Mar 29, 2019

CPAB continues to work with stakeholders on several critical audit quality matters that should also be top of mind for directors of public companies, including regulatory access to audits done in foreign jurisdictions, the growing number of reporting issuers with crypto-assets in the Canadian market, and the automation of the audit.

Audit and assurance alert: Revised CAS 540, auditing estimates

Mar 01, 2019

Learn about changes to the auditor's responsibilities related to revised CAS 540, Auditing Accounting Estimates and Related Disclosures.

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Correction list for hyphenation

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Centre for Financial Reporting

Centre for Financial Reporting

Centre for Financial Reporting

Standard-setters viewpoints

Related Publications

Audit and assurance alert: Quality management

CAQ External Auditor Assessment Tool: A Reference for US Audit Committees

Audit and assurance alert: Auditor's consent in connection with a designated document

CPAB Quality Insights Report: 2018 Inspections Results

Audit and assurance alert: Revised CAS 540, auditing estimates

Correction list for hyphenation