Assurance

Selected publications from CPA Canada on a variety of topics

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.

Audit quality in a multidisciplinary firm: What the evidence shows

Sep 25, 2019

Developed in partnership with Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA), this report looks at the evidence surrounding the multidisciplinary model and its relationship with audit quality. It draws from leading academic literature, policy and expert views, and an in-depth study of how regulators worldwide manage risk.

Implementation tool for practitioners: Compliance engagements

May 31, 2019

Learn about the steps required in order to implement CSAE 3530 and 3531, and complete a compliance engagement.

Actions needed to adopt technology and enhance the value of the audit

May 31, 2019

The assurance profession needs to evolve in order to address challenges, seize opportunities and lead change in this era of ongoing disruption. Find recommended actions from experts to help advance the value and relevance of audit.

Investor interviews on climate disclosure and decision-making: Key findings

May 28, 2019

Investors recognize that a transition to a low-carbon economy is happening, bringing significant investment opportunities and risks. Are you prepared to respond with the information they need?

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 updated external auditor assessment tool

Apr 30, 2019

The Center for Audit Quality has updated its External Auditor Assessment Tool, which includes sample questions to help audit committees appoint, oversee, and determine compensation for the external auditor.

Audit and assurance alert: Exposure draft on key audit matters

Apr 30, 2019

Learn about the Exposure Draft (ED) issued by the Auditing and Assurance Standards Board (AASB) in January 2019 highlighting proposed revisions relating to the communication of key audit matters in the auditor's report.

An inside look at how auditors in Canada are using data analytics

Apr 30, 2019

Find out what auditors from nine public accounting firms are saying about their experiences in applying data analytics to their financial statement audit engagements and how others can leverage their insights.

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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

Audit quality in a multidisciplinary firm: What the evidence shows

Implementation tool for practitioners: Compliance engagements

Actions needed to adopt technology and enhance the value of the audit

Investor interviews on climate disclosure and decision-making: Key findings

Audit and assurance alert: Quality management

CAQ updated external auditor assessment tool

Audit and assurance alert: Exposure draft on key audit matters

An inside look at how auditors in Canada are using data analytics

Correction list for hyphenation