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Canadian Auditing Standards

Overview

Active Projects

Audit Evidence

The IAASB is deliberating feedback on its Exposure Draft – “ISA 500, Audit Evidence”

Fraud

IAASB public consultation (February to June 5, 2024)

AASB public consultation (March to May 6, 2024)

Going Concern

The AASB is deliberating feedback on its Exposure Draft – “Going Concern”

Listed Entity and Public Interest Entity

The IAASB approved narrow-scope amendments to ISA 700 (revised) and ISA 260 (revised)

The AASB approved narrow-scope amendments to CAS 700 and CAS 260

CPA Canada Handbook.

The CPA Canada Handbook – Assurance contains all the Canadian Auditing Standards (CASs), adopted from International Standards on Auditing (ISAs) set by the International Auditing and Assurance Standards Board and endorsed by the AASB. It's available in print and online.