Assurance and Related Services

Revised CAS 540 Guidance Resources

Revised CAS 540: Guidance resources

All auditors will be affected by the changes in revised CAS 540, Auditing Accounting Estimates and Related Disclosures. Our free guidance materials will help you implement these changes and advise your clients on their impact.

Assurance and Related Services

AUP engagements highlighted in new Practitioner Alert

This Alert details the significant changes in CSRS 4400, relative to extant Sections 9100 and 9110. CSRS 4000 will be effective for agreed-upon procedures engagements for which the terms of engagement are agreed on or after January 1, 2022, with early application permitted.

Assurance and Related Services

Audit Quality Blog highlights revised CAS 540 implementation in Q&A

The recent revisions to Canadian Auditing Standards (CAS) 540 include several changes that auditors will need to understand and implement. Q&A is with Josee Delli Colli.

Assurance and Related Services


Implementation Tool covers revisions to CAS 540

Recent changes to Canadian Auditing Standards (CAS) 540,Auditing Accounting Estimates and Related Disclosures, impact all auditors across entities of all sizes and types. This publication provides an overview of the steps and related matters for consideration.

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New Compilation Standard: Guidance Resources

Some things never change. But the compilation standard isn't one of them. We've developed free resources to help you understand why the changes are important and how to communicate and implement them effectively.


Compilation Standard - Practitioner’s Pulse

Learn about the new compilation standard CSRS 4200, Compilation Engagements and the implementation guidance available. Listen to practitioners share practical tips and answer questions on how to implement the new standard.

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