Canadian Auditing Standards

To assist auditors in understanding and applying the Canadian Auditing Standards (CASs), the activities listed below provide links to publications, tools and professional development opportunities.

Hot Topics

• Practical Ways to Improve the Exercise and Documentation of Professional Skepticism in an ISA Audit
  (18 pages | CPA Canada / ICA Australia | 2013)
• Practitioner's Pulse Webinar: Key Developments Affecting Your Practice
  (75 minutes | CPA Canada |  2013)
• Implementation Tool for Auditors - Auditing Accounting Estimates Under CASs: What, Why and How? (17 pages | CICA | 2013)

	Applying complex CASs Making risk assessment, reporting, communicating, and performing group audits under CASs			Discussing CASs with clients Provides auditor with CAS documents to be discussed with clients, to promote effective audits
	Applying CASs in specialized areas/sectors Addresses key audit considerations for specific sectors or specialized areas (e.g., auditing SMEs, NFPOs, Canada Elections Act)			Learning about CASs Provides an overview of CASs