Reporting Implications of Canadian Auditing Standards

By CPA Canada
Published: 4/1/2019

CPA Canada has updated its auditor reporting guide. The purpose of this publication is to promote consistency in the form and content of practitioners' reports by providing guidance with respect to commonly occurring circumstances in a Q&A format along with illustrative reports.

Changes in the third edition cover going concern basis of accounting; summary financial statements; and annual report.

Reporting Implications of Canadian Auditing Standards