Where can I find out about differences between the CASs and International Standards on Auditing?
Appendix 2 to the Preface to the CICA Handbook – Assurance lists the amendments that have been made when adopting International Standards on Quality Control (ISQCs) and International Standards on Auditing (ISAs). It provides the nature of, the AASB’s reasons for and the effect, if any, of each amendment with respect to the ability of a practitioner performing an audit of financial statements in accordance with the Canadian Auditing Standards (CASs) to also comply with the ISAs. The appendix also includes a table that summarizes the Canadian Standards on Quality Control and the CASs, and the related paragraphs and footnotes that contain amendments.
