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Restructuring of the CPA Canada Handbook – Assurance following recent decisions of the Auditing and Assurance Standards Board (AASB)

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In April 2017, the Auditing and Assurance Standards Board (AASB) adopted the new and revised auditor reporting standards and related conforming amendments. These amendments will come into effect for audits of financial statements for periods ending on or after December 15, 2018, with early application permitted. 

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.