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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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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.
If you have been engaged to report on an electoral district association, this guide will help you understand your responsibilities as auditor and will provide guidance on how to apply auditing standards in this situation.
IAASB Issues Alert on Audit of Letterbox Companies
October 27, 2015 - CPA Canada
The IAASB has issued guidance to clarify the responsibilities of an audit engagement partner not located where the majority of the audit is being conducted, and group audits.
Canadian Professional Engagement Manual Plus (C•PEM Plus), 2015
September 8, 2015 - CPA Canada
The Canadian Professional Engagement Manual Plus (C•PEM Plus) combines all the valuable guidance of the original C•PEM with the practical instruction of the new C•PEM Forms Walkthroughs in one comprehensive product.
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.
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.