The assurance standards developed by the Auditing and Assurance Standards Board, the CPA Canada Handbook – Assurance contains CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements; Canadian Auditing Standards; and Assurance and Related Services Guidelines.
The CPA Canada Handbook – Assurance reflects the Auditing and Assurance Standards Board's adoption of the International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs). The CASs came into effect for audits of financial statements for periods ending on or after December 14, 2010. It includes:
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