Assurance

Selected publications from CPA Canada on a variety of topics

Related Publications

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.

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.

ASPE briefing: Retractable or mandatorily redeemable shares issued in a tax planning arrangement

Mar 30, 2019

Learn about the new accounting standards for private enterprises (ASPE) issued in December 2018 in Part II of the CPA Canada Handbook – Accounting.

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 Image

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Centre for Financial Reporting

Centre for Financial Reporting

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Centre for Financial Reporting

Assurance

Related Publications

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

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

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

ASPE briefing: Retractable or mandatorily redeemable shares issued in a tax planning arrangement

CPAB Quality Insights Report: 2018 Inspections Results

Audit and assurance alert: Revised CAS 540, auditing estimates

Auditor reporting guide: Reporting implications of Canadian Auditing Standards (CAS): 3rd edition

Introduction to accounting for cryptocurrencies under accounting standards for private enterprises (ASPE)

Correction list for hyphenation