Canadian Auditing Standards

The Auditing and Assurance Standards Board (AASB) has adopted International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs) for the audits of financial statements and other historical financial information.

The CASs constitute Canadian generally accepted auditing standards (GAAS) for these audits.

The CASs came into effect for the audits of financial statements and other historical financial information for periods ending on or after December 14, 2010.

The Canadian Institute of Chartered Accountants (CICA) has compiled these resources to assist you with the application of Canadian Auditing Standards.