In this on-demand course, we will discuss significant pronouncements by the AASB (Auditing and Assurance Standards Board) and their implications for audit assurance practitioners. We will also provide action steps to help practitioners affected by current or soon-to-be effective changes to the assurance standards. These include significant changes to the Canadian Standards on Quality Control, the Canadian Auditing Standards, and other standards.
An update on the major coming changes to the CPA Canada Assurance Handbook, including:
- Revised Canadian Auditing Standard (CAS) 315
- Canadian Standards on Quality Management 1 and 2
- Less Complex Entities (LCEs)
- Sustainability Assurance Standards