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The Canadian Auditing and Assurance Standards Board (AASB) is adopting International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs) for the audits of financial statements. Once effective, the CASs will constitute Canadian generally accepted auditing standards (GAAS) for financial statement audits. The CASs come into effect for audits of financial statements for periods ending on or after December 14, 2010. Find comprehensive information on Canadian Auditing Standards and on the supporting information and learning resources available from the CA profession here. Canadian Standards on Quality Control
The Auditing and Assurance Standards Board has also adopted International Standards for Quality Control (ISQC 1), as Canadian Standards for Quality Control (CSQC 1), which applies to all firms performing assurance engagements.
CSQC 1 went into effect for all firms that provide assurance services on December 15, 2009.
Find comprehensive information on CSQC 1, and on the supporting information and learning resources available from the CA profession, here. |