 Copyright
Notice to Readers  What's New
Guide to Accounting Pronouncements and Sources, Sixth Edition
Significant Differences in GAAP in Canada, Chile, Mexico and the United States
Accounting and Reporting for Enterprises in the Development Stage
Accounting Bases Used in Canadian Government Budgeting
Accounting Changes — Background Information and Basis for Conclusions Section 1506
Accounting for Infrastructure in the Public Sector
Accounting for Tangible Capital Assets — Accrual Budgeting Issues
Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments
Aligning Investment in Information Technology with Business Strategy: What CFOs Need to Consider (June 2005)
Application of Computer-assisted Audit Techniques, Second Edition
Assessing Risks & Controls of Investment Funds
Asset Retirement Obligations - Background Information and Basis for Conclusions Section 3110
Assurance Engagement Working Papers
Audit & Control Implications of XBRL
Audit Enquiry - Seeking More Reliable Evidence From Audit Enquiry
Audit Implications of EDI
Audit Implications of Electronic Document Management
Audit of a Small Entity
Audits of Non-profit Organizations
Canadian Performance Reporting
Cash Distributions — Amendments to Section 1540 — Background Information and Basis for Conclusions (September 2007)
Cash Flow and Other Per Share Information - Background Information and Basis for Conclusions Sections 1540 and 3500
Cash Flow Statements - Background Information and Basis for Conclusions - Section 1540
Comprehensive Income and Equity - Background Information and Basis for Conclusions Sections 1530 and 3251
Confirmation of Accounts Payable
Confirmation of Accounts Receivable
 Continuous Auditing
Foreword Study group Summary of Conclusions Chapter 1 — Introduction Objectives Relevance of Audits for Decision Making Evolution to Continuous Auditing Overview of Remainder of This Research Report Chapter 2 — Framework Nature, Purpose and Scope of a Continuous Audit Methodology for providing written assurance Level of assurance Suitable criteria Basis for auditors' opinion Tolerable error rate Indirect and direct reporting Subject matter Timing of release of continuous audit reports Conditions Necessary for a Continuous Audit Subject matter with suitable characteristics Reliability of systems providing the subject matter Audit evidence provided by highly automated audit procedures Reliable means of obtaining results of audit procedures on a timely basis Timely availability of, and control over, auditors' reports High degree of auditor proficiency in information technology and the audited subject matter Overview of Remainder of This Research Report Chapter 3 — Fundamentals of A Continuous Audit Introduction Planning Continuous update of knowledge of the entity's business Continuous update of knowledge of the entity's control environment and controls Applying the audit risk model Management's consideration of materiality, inherent risk and control risk Designing and implementing automated controls and alarm triggers Audit risk and materiality guidelines Evidence Gathering and Evaluation Selection of tools and techniques for continuous performance of audit procedures Reliable means of obtaining results of audit procedures on a timely basis Reporting Reporting standards and example reports Security over the reporting process Monitoring and Improving the Audit Approach Engagement Acceptance / Continuous Decision Chapter 4 — More Complex Continuous Audits Introduction Immediate Audit report Higher degree of systems reliability Higher degree of integration of audit tools with entity's systems Embedded audit modules Embedded audit programs provided by entity's software supplier Digital agents Significant issues to consider in using highly integrated audit tools Control vs. audit Auditors' objectivity Tests of controls vs. substantive procedures Frequency of application of audit procedures Continuous Audit of Soft Information Summary Chapter 5 — Other Matters Introduction Involvement of Internal Audit Subject matter with suitable characteristics Reliability of systems providing the subject matter Audit evidence provided by highly automated audit procedures Reliable means of obtaining results of audit procedures on a timely basis Timely availability of, and control over, the auditors' reports High degree of auditor proficiency in information technology and the audited subject matter Research Topics Demand for continuous audits Continuous audit reports on the effectiveness of controls Requirement to perform substantive procedures in a continuous audit Nature, timing and extent of substantive procedures in a continuous audit GAAP as criteria for continuous financial statements Materiality guidelines and level of assurance Effective application of tools and techniques in continuous audits Auditor objectivity Continuous audit reports Changing the mindset of auditors and obtaining new skills Use of internal audit Viability of continuous review services Potential Types of Continuous Audit Services Selected Bibliography Corporate Reporting to Stakeholders
Costing Government Services for Improved Performance Measurement & Accountability
Data Level Assurance
Differential Reporting - Background Information and Basis for Conclusions - Section 1300
Differential Reporting — Amendments to Section 3062 and AcG-15 — Background Information and Basis for Conclusions
Disclosures by Entities Subject to Rate Regulation - Background Information and Basis for Conclusions AcG-19
Disposal of Long-Lived Assets and Discontinued Operations - Background Information and Basis for Conclusions - Section 3475
Electronic Audit Evidence
Electronic Filing and Reporting - Emerging Technologies and Their Implications
Electronic Filing of Information
Employee Future Benefits - Additional Disclosures - Background Information and Basis for Conclusions - Section 3461
Employee Future Benefits Implementation Guide, Second Edition (Updated November 2001)
Engagements to Audit Greenhouse Gas Emissions Information — Practice Guide
Financial Instrument Disclosures and Capital Disclosures - Background Information and Basis for Conclusions Sections 1535, 3862 and 3863 (July 2007)
Financial Instruments - Recognition and Measurement - Background Information and Basis for Conclusions Section 3855
Financial Instruments — Recognition and Measurement — Background Information and Basis For Conclusions Amendments to Section 3855 (December 2009)
Financial Reporting by Canadian School Boards
Financial Reporting by Investment Funds, Second Edition
Financial Reporting by Rate-regulated Enterprises
Financial Reporting by Small Business Enterprises
Financial Reporting in North America - Highlights of a Joint Study
The First Audit Engagement
Full Cost Accounting from an Environmental Perspective
General Standards of Financial Statement Presentation - Background Information and Basis for Conclusions - Section 1400
Generally Accepted Accounting Principles - Background Information and Basis for Conclusions - Section 1100
Going Concern - Amendments to Section 1400 - Background Information and Basis for Conclusions (June 2007)
Guide for Developing Quality Control Systems in Public Accounting
Hedges - Background Information and Basis for Conclusions Section 3865
The Impact of Technology on Financial and Business Reporting
Impairment of Long-Lived Assets - Background Information and Basis for Conclusions - Section 3063
Improving Disclosures About Financial Instruments (Amendments to Financial Instruments — Disclosures, Section 3862) (June 2009)
Income Taxes - Background Information and Basis for Conclusions - Section 3465
Indicators of Government Financial Condition
Intangible Assets — Background Information and Basis for Conclusions Section 3064 (September 2008)
Interactive Data — Building XBRL Into Accounting Information Systems
Interim Financial Statements - Background Information and Basis for Conclusions - CICA Handbook – Accounting Section 1751
Inventories - Background Information and Basis for Conclusions Section 3031 (June 2007)
Investment Companies - Background Information and Basis for Conclusions - AcG-18
Investment Companies - Amendments to AcG-15 and AcG-18 - Background Information and Basis for Conclusions (June 2007)
Liabilities and Equity - Background Information and Basis for Conclusions - Section 3860
Links between the Budget and the Estimates — Accrual budgeting Issues
Maintaining Quality Capital Markets Through Quality Information
Non-Monetary Transactions - Background Information and Basis for Conclusions Section 3831
Not-for-Profit Financial Reporting Guide
Not-for-Profit Organizations — Background Information and Basis for Conclusions 4400 Series (November 2008)
Professional Judgment and the Auditor
Rate-Regulated Operations — Amendments to Sections 1100 and 3465 and AcG-19 — Background Information and Basis for Conclusions (December 2007)
Reporting on Environmental Performance
The Role of Information Technology in Achieving Sustained Regulatory Compliance
Secure IT Infrastructure for E-commerce
Security for Wireless Systems (revised)
Segment Disclosures - Background Information and Basis for Conclusions - CICA Handbook Section 1701
Stakeholder Relationships, Social Capital and Business Value Creation
Understanding Disclosure Controls and Procedures: Helping CEOs and CFOs Respond to the Need for Better Disclosure
Use of Specialists in Assurance Engagements
Using Graphics in Corporate Reporting
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