Auditor reporting guide: Reporting implications of Canadian Auditing Standards (CAS)

Take advantage of our reporting guide, which aims to promote consistency in the form and content of practitioners' reports by providing guidance with respect to commonly occurring reporting circumstances.

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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. This guide does not amend or override auditing or review standards, the texts of which alone are authoritative, nor does it necessarily address all audit reporting changes resulting from the Canadian Auditing Standards (CAS).

Reporting Implications of Canadian Auditing Standards has been developed by the Task Force on Audit Reporting Implications of the New Canadian Auditing Standards. The material in this guide represents the views of the task force.

Guide format:

  • a series of issues presented in Q&A format
  • illustrative reports

These are designed to help you understand and apply requirements and supporting guidance issued by the Auditing and Assurance Standards Board (AASB) relating to reporting.

What's new in the 2nd edition:

  • Chapter 7, Transition to a New Financial Reporting Framework
  • Chapter 8, Summary Financial Statements
  • editorial edits for consistency among chapters