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Submissions on Auditing Standards

CPAB reviews all Exposure Drafts (EDs) on proposed changes to Auditing Standards issued by the IAASB (International Standards on Auditing or ISAs) and by the CICA (Canadian Auditing Standards or CASs), which has decided to adopt ISAs as CASs and when considered appropriate, makes recommendations for change. Below are CPAB's most recent submissions regarding EDs issued by the CICA and by the IAASB.

CICA

April 2008

- Preface to the Canadian Standards on Quality Control, Auditing, Review, Other Assurance and Related Services

April 2008

- CAS 265 - Communicating Deficiencies in Internal Control

March 2008

- CAS 210 - Agreeing the Terms of Audit Engagements

March 2008

- CAS 710 - Comparative Information — Corresponding Figures and Comparative Financial Statements

March 2008

- CAS 501 - Audit Evidence Regarding Specific Financial Statement Account Balances and Disclosures

January 2008

- CAS 620 - Using the Work of an Auditor's Expert

January 2008

- CAS 505 - External Confirmations

December 2007

- CAS 220 and CSQC1 - Quality Control

November 2007

- CAS 700 - The Independent Auditor's Report on General Purpose Financial Statements

November 2007

- CAS 705 - Modifications to the Opinion in the Independent Auditor's Report

November 2007

- CAS 706 - Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report

October 2007

- CAS 530 - Audit Sampling

August 2007

- CAS 200 - Overall Objectives of the Independent Auditor

August 2007

- CAS 500 - Considering the Relevance & Reliability of Audit Evidence

June 2007

- CAS 550 - Related Parties


IAASB

April 2008

- ISA 265 - Communicating Deficiencies in Internal Control

April 2008

- ISA 210 - Agreeing the Terms of Audit Engagements

April 2008

- ISA 710 - Comparative Information - Corresponding Figures and Comparative Financial Statements

March 2008

- ISA 501 - Audit Evidence Regarding Specific Financial Statement Account Balances and Disclosures

February 2008

- ISA 620 - Using the Work of an Auditor's Expert

February 2008

- ISA 505 - External Confirmations

December 2007

- ISA 220 and ISQC 1 - Quality Control

November 2007

- Consultation Paper - Proposed Strategy for 2009 - 2011

November 2007

- ISA 700 - The Independent Auditor's Report on General Purpose Financial Statements

November 2007

- ISA 705 - Modifications to the Opinion in the Independent Auditor's Report

November 2007

- ISA 706 - Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs

October 2007

- ISA 530 - Audit Sampling

August 2007

- ISA 200 - Overall Objectives of the Independent Auditor

August 2007

- ISA 500 - Considering the Relevance & Reliability of Audit Evidence

June 2007

- ISA 550 - Related Parties

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