CICA Handbook – Assurance, CGA Student Edition (Release 8)
Exclusively for CGA students, CICA Handbook – Assurance, CGA Student Edition (Release 8) contains the official assurance standards, as issued by the Auditing and Assurance Standards Board, updated to December 31, 2012.
A subscription to CICA Handbook – Assurance, CGA Student Edition (Release 8)
includes access to the following title(s):
The CICA Handbook – Assurance reflects the Auditing and Assurance Standards Board's adoption of the International Standards on Auditing (ISAs) as Canadian Auditing Standards (CASs). The CASs come into effect for audits of financial statements for periods ending on or after December 14, 2010:
Electronic access consists of :
- the Preface to the CICA Handbook – Assurance;
- CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements;
- Canadian Auditing Standards;
- Other Canadian Standards; and
- Assurance and Related Services Guidelines.
On December 15, 2009, the new Canadian Standard on Quality Control (CSQC 1) came into effect. All firms providing assurance services are required to implement CSQC 1.
Subscriptions with a revision date of 31 Dec 2012 will be active until December 31, 2014.
Publication Date: Updated to Dec 31, 2012