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Canadian Auditing Standards

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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 Auditing and Assurance Standards Board.

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Participate in International Consultations​

We urge Canadian entities to engage in international consultations to ensure global standards accurately represent our economic and regulatory conditions. Your involvement strengthens the relevance and credibility of these standards in Canada, and promotes consistent auditing and assurance worldwide.

IAASB Documents for Comment

News

January 21, 2025 Meeting Summary, Webpage
AASB Decision Summary – January 21, 2025

The Auditing and Assurance Standards Board (AASB) discussed the IAASB’s topic on Listed Entity/Public Interest Entity Track-2, the Compilations of Future-oriented Financial Information, the AASB’s Annual and Strategic Plans, and the Performance Assessment Report. Read the decision summary for more.

December 2-3, 2024 Meeting Summary, Webpage
AASB Decision Summary – December 2-3, 2024

The AASB discussed IAASB’s topics on Fraud, Going Concern, Integrated Project, Listed Entity/Public Interest Entity Track-2, Integrated Project , and Technology Gap Analysis. The Board also discussed Canadian projects on Sustainability Assurance and Emerging Issues . Read the decision summary for more.

September 10-11, 2024 Meeting Summary
AASB Decision Summary – September 10-11, 2024

The AASB discussed IAASB’s topics on Fraud, Going Concern, Integrated Project, Listed Entity/Public Interest Entity Track-2, Technology Position, Canadian projects on Audits of Less Complex Entities, and Sustainability Assurance, as well as the AASB’s Engagement Process and Strategic Plan.