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Independent Standard-Setting Boards
The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.
The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.
The International Ethics Standards Board for Accountants sets high-quality, internationally appropriate ethics standards for professional accountants, including auditor independence requirements.
The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.
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Accounting firms offer a wide range of professional services to their clients, including audit, review, other assurance, and related services. These services are regulated, with many jurisdictions requiring compliance with international standards or national requirements that have been based on international ones. High-quality international standards increase the comparability, consistency, clarity, credibility, and transparency of financial information. And, high-quality financial information, in turn, increases the stability of the global financial infrastructure. Read More
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CPA Canada’s Audit Quality Blog is designed to create an exchange of ideas on global audit quality developments and issues, and their impact in Canada.
Audit and Assurance Alert: CSAE 3000 and CSAE 3001
July 16, 2015 - CPA Canada
Learn about the requirements pertaining to attestation engagements other than audits or reviews of historical financial information in accordance with CSAE 3000, and direct engagements in accordance with CSAE 3001.
raises awareness about challenging aspects of group audits and implementation issues noted in practice with CAS 600, Special Considerations — Audits of Group Financial Statements (including the work of component auditors).
offers insight into the challenges auditors face when auditing accounting estimates, including a reminder of selected requirements, and potential actions to assist you in complying with the requirements.
Learn how to test the appropriateness of journal entries made in the preparation of financial statements as a response to the risks of management override of controls.
Help your client understand what they need to know and do when they receive third-party requests to provide supplementary information.
The IAASB has raised the bar on auditor responsibilities by approving ISA 720. Now, the AASB asks Canadian stakeholders: how do we ensure that the new standard meets our needs?