21. How do I know which Part of the CICA Handbook – Assurance to refer to for my audit engagement?

To know which Part of the CICA Handbook – Assurance to refer to for an engagement, the practitioner focuses on the period end date.

• For financial statements for periods ending on or after December 14, 2010, practitioners would refer to Part I of the CICA Handbook – Assurance, which contains Canadian Auditing Standards (CASs); 
• For financial statements for periods ending before December 14, 2010, practitioners would refer to Part II of the CICA Handbook – Assurance, which contains Canadian Assurance Recommendations and Assurance and Related Services Guidelines in effect before the issuance of the CASs.