ifc_002-003 - Overview of existing CICA Handbook Assurance...

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Overview of existing CICA Handbook – Assurance sections dealing with audits of Financial Statements, cross referenced to the new CAS Existing CICA Handbook – Assurance Sections New CICA Handbook – Assurance Canadian Auditing Standards/Practice Statements Introduction to General Standards of Quality Control for Firms Performing Assurance Engagements GSF-QC General Standards of Quality Control for Firms Performing Assurance Engagements 5030 Quality Control Procedures for Assurance Engagements 5049 Use of Specialists in Assurance Engagements 5050 Using the Work of Internal Audit 5090 Audit of Financial Statements 5095 Reasonable Assurance and Audit Risk 5100 Generally Accepted Auditing Standards 5110 Terms of the Engagement 5135 The Auditor’s Responsibility to Consider Fraud 5136 Misstatements—Illegal Acts 5141 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatement 5142 Materiality 5143 The Auditor’s Procedures in Response to Assessed Risks 5145 Documentation 5150 Planning 5220 Internal Control in the Context of an Audit—Weaknesses in Internal Control CSQC-1 Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements. CAS 220 Quality Control for an Audit of Financial Statements CAS 620 Using the Work of an Auditor’s Expert CAS 610 Using the Work of Internal Auditors CAS 200 Overall Objectives of the Independent Auditor
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  • Fall '12
  • Smith
  • Audit of Financial Statements

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