Restructuring of the CPA Canada Handbook – Assurance following recent decisions of the Auditing and Assurance Standards Board (AASB)
To assist practitioners who choose not to apply the amendments prior to their effective date, the CPA Canada Handbook – Assurance was restructured in June 2017 as follows:
- Handbook post-auditor reporting
- Handbook pre-auditor reporting
The full list of new and amended CASs and a summary of the new requirements are provided in the CPA Canada Audit & Assurance Alert titled New and revised auditor reporting standards.