KBASE COLLECTION – Audit Engagements

The following list of links contains Knowledge Base content that relates to Audit Engagements.

• Loan Covenants
• FAQ for Auditors: CAS 402 – Service Organizations
• FAQ - CAS 315 and the Auditor’s Responsibilities for General Information Technology Controls
• Ministry Updates Reporting for Funded Independent Schools
• Materiality brawn vs brain
• Retracting and reissuing assurance reports
• CAS 315: Preparing for the new risk identification and assessment standard
• Analytical Procedures in an Audit
• Implementation tool for auditors: Revised CAS 315, risks of material misstatement
• Reports on Controls at Service Organizations FAQs
• Auditing government assistance: Are you prepared?
• The Data-driven Audit: AI and Automation's Impact on Audit and Auditors' Roles
• SOC 1 and SOC 2 issues arising from COVID-19
• Audit Considerations Related to the COVID-19 Pandemic
• Are tests of controls needed regarding the ownership assertion?
• Audit Client Briefing: Revised CAS 540, Auditing Estimates
• Relevance and reliability of information from a blockchain
• Reporting Implications of Canadian Auditing Standards
• Audit and Assurance Alert: Auditor's Consent in Connection with a Designated Document
• Audit and Assurance Alert: CAS 701 Key Audit Matters
• Key Audit Matter Reporting for Smaller Public Entities
• Audit and Assurance Alert: CAS 540, Auditing Accounting Estimates and Related Disclosures
• Audit and Assurance Alert: CAS 701, Communicating Key Audit Matters in the Independent Auditor's Report
• Guidance and tools for audit committees
• Audit Considerations Related to Cryptocurrency Assets and Transactions
• Resources for New and Revised Auditor Reporting Standards
• Implementation Tool for Auditors: Designing and Performing Tests of Relevant Controls
• Implementation Tool for Auditors: Information Technology – Why Should Auditors Care?
• A&A Alert: CAS 250, Consideration of Laws and Regulations in an Audit of Financial Statements
• New and Revised Auditor Reporting Standards
• Moving Forward on New Auditor Reporting and Other Standards
• The Auditor’s Responsibilities Relating to Fraud
• Going Concern and Audit Engagements
• Auditing Implications of Challenging Economic Environments
• Public Interest
• Comparative Information
• Special Purpose Frameworks
• Modified Audit Opinions
• Implementation tool for auditors: Dealing with ROMM due to fraud in revenue recognition
• Communicating with Law Firms
• Auditing Not-for-Profit Organizations ($) – 8 Hrs CPD
• How Reliable Are Electronic Confirmations?
• CPAB’s Role and the Future of Auditing in Canada
• ISA Engagement Forms 2015 Edition ($)
• Considerations for Auditing in Foreign Jurisdictions
• Reporting Implications of New Auditing and Accounting Standards
• Understanding Internal Control to the Audit - The Function of a Walk-through
• Auditing Considerations in the Current Economic Environment
• Auditing in Emerging Markets

Election Audits

• The business of election financing
• Audit of Third Party Regulated Activities in a Federal Election
• Guide for Auditors of Registered Electoral District Associations Appointed Under the Canada Election
• A Guide for the Auditor of a Candidate in a Federal Election Pursuant to the Canada Elections Act
• Audit and Assurance Alert: Audit of a Candidate in a Federal Election