Restructured Handbook

CICA Handbook - Assurance

The CICA Handbook – Assurance was restructured to reflect the Auditing and Assurance Standards Board's adoption of the International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs). The CASs come into effect for audits of financial statements for periods ending on or after December 14, 2010.

• the Preface to the CICA Handbook – Assurance;
• CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements;
• 36 Canadian Auditing Standards;
• retained Sections and Guidelines (applicable to engagements other than audits of financial statements); and
• a complete set of the existing Assurance Handbook contents (Part II)

The new Canadian Standard on Quality Control (CSQC 1) is effective as at December 15, 2009. All firms providing assurance services are required to implement CSQC 1.

For member access to the Handbook, log in to knotia.ca.