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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

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.

May 14, 2024 Meeting Summary, Webpage
AASB Decision Summary – May 14, 2024

The AASB reviewed feedback on the Exposure Draft of CAS 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, and its response to the IAASB’s proposed ISA 240. The AASB also discussed the Compilations of Future-oriented Financial Information and Pro Forma project. Read the decision summary for more.

April 8, 2024 Meeting Summary
AASB Decision Summary – March 11-12, 2024

The AASB discussed Going Concern, Listed Entity/Public Interest Entity Track-2, Integrated Project, Technology Position, Audits of Less Complex Entities, Compilations of Future-oriented Financial Information, Sustainability Assurance, and more. Read the decision summary for full details.