The final assurance standards developed by the Auditing and Assurance Standards Board, the CICA Handbook – Assurance contains CSQC 1, Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements; Canadian Auditing Standards; and Assurance and Related Services Guidelines.
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 came into effect for audits of financial statements for periods ending on or after December 14, 2010. It includes:
To get more information and resources related to the quality control standard, go to www.cica.ca/cas.
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