Canadian Auditing Standards

The Canadian Auditing and Assurance Standards Board (AASB) has adopted International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs) for the audits of financial statements. The CASs now constitute Canadian generally accepted auditing standards (GAAS) for financial statement audits.

The CASs came 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 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 came 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.