CPA Canada has created a Roadmap Tool to help practitioners identify which standard(s) to use when providing services in accordance with the CPA Canada Handbook — Assurance.
Have you received requests for assurance services and weren't sure which assurance standard was appropriate? Did you know that some third-party requests may include two subject matters and therefore you may need to undertake two separate engagements and issue two opinions? To help identify which standard(s) to use and when, CPA Canada has developed the CPA Canada Roadmap Tool to assist you when providing services in accordance with the CPA Canada Handbook — Assurance.
Navigating the CPA Canada Roadmap Tool: Assurance standards for your engagements
CPA Canada has issued a practitioner’s Guide to assist you with navigating the Roadmap of the CPA Canada Assurance Handbook Tool. The guide is meant to be used in conjunction with the tool, an interactive application which will ask a series of branching questions to lead you toward the appropriate standard for your engagement. The guide will instruct you on how to use the tool and will also provide additional guidance.
Guide for practitioners: Roadmap to the CPA Canada Handbook – Assurance tool