Assurance

Selected publications from CPA Canada on a variety of topics

Related Publications

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.

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.

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Related Publications

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

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

Correction list for hyphenation