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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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Audit & Assurance
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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Audit and Assurance Alert: Comparison Between CSRE 2400 and the 8000 Series
July 28, 2016 - CPA Canada
Learn the key differences between the requirements in CSRE 2400, Engagements to Review Historical Financial Statements, and those in Section 8100, General Review Standards, and Section 8200, Public Accountant's Review of Financial Statements.
The C•PEM Forms Walkthroughs are practical, short videos designed to provide step-by-step instructions on how to complete the key C•PEM forms.
Learn how to identify, assess and respond to the presumed risk of material misstatement (ROMM) due to fraud in revenue recognition.
Learn about the new Canadian Standard on Review Engagements (CSRE) 2400, which is effective for reviews of financial statements for periods ending on or after December 14, 2017.
Audit Data Analytics Alert: Keeping Up with the Pace of Change
June 17, 2016 - CPA Canada
Get a better understanding about audit data analytics, the drivers, opportunities and challenges involved in further integrating data analytics into the audit of financial statements.
Audit and Assurance Alert: Significant Revisions to the Joint Policy Statement
June 13, 2016 - CPA Canada
Learn about significant changes in the revised Joint Policy Statement (JPS), which is effective for inquiry letters dated on or after December 1, 2016.
20 Questions Directors Should Ask about Internal Audit
March 18, 2016 - CPA Canada
Chartered Professional Accountants of Canada’s newly updated document provides insightful answers to 20 questions directors should ask internal audit practitioners to ensure organizations build value effectively in today’s complex risk environment.