CICA Handbook - Assurance

The CICA Handbook – Assurance has been restructured to reflect the Auditing & 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 will be as follows:

Part I 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;
• 36 Canadian Auditing Standards; and
• retained Sections and Guidelines (applicable to engagements other than audits of financial statements).

Part II consists of a complete set of the existing Handbook contents.

As at December 15, 2009, the new Canadian standard on quality control for firms (CSQC 1) is effective. All firms providing assurance services are required to implement CSQC 1.

To get more information and resources related to the quality control standard, go to www.cica.ca/cas.

Note: Print publication dates are to be determined.