Assurance & Auditing
Assurance
At your service: as the use of service organizations has increased dramatically, the AASB presents new standards
By Joy Keenan
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Assurance
Risk and reward: the revised audit risk standards are a major undertaking so guidance is vital
By Joy Keenan
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Assurance
Focus on private placements: thanks to their popularity, governing legislation has been amended
By John Kirkwood
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Assurance
Quality control: new standards show commitment to enhance quality of assurance engagements
By Jacqui M. Bridel and Donald E. Jeffreys
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Assurance
Impact of e-business: it has affected auditing standards, but more changes may still be needed
By Gerald Trites
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News from the profession
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News from the profession
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Auditing the auditors
A one-stop registration process for auditors is only the first step in a process that Canada’s and the US’s new public accountability boards, CPAB and PCAOB, hope will eventually become a more integrated operation
By Peter Morton
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Assurance
Detecting fraud and error: new standards require auditors to change their mindset when it comes to detecting fraud
By David Selley & Eric Turner
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Assurance
Reviews, the next phase: revisions expand Section 7050 and impact auditors
By Don Jeffreys & John Kirkwood
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Assurance
New reporting framework
By Eric Turner
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New guidance on auditing fair value
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Profession adopts independence standard
CAs have voted to adopt new auditor independence requirements that will hold auditors to higher professional and ethical standards, thereby further protecting the public interest.
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Insolvency
Monitoring the auditor’s role
By Peter Farkas
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CAs vote on independence standard
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Education
Virtuous auditors
By Theresa Libby & Linda Thorne
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Risk management
The IVM solution
By Murray Wolfe & Cathy McIsaac
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Client morality crucial to auditors
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Assurance
Beyond the audit report
By Don Jeffreys & John Kirkwood
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Fraud
The human face of fraud
By Roddy Allan
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Education
Does disclosure matter?
By Denis Cormier & Michel Magnan
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After Enron
Canadian business deeply felt the seismic shock waves from the collapse of the US energy giant. In the wake of recent financial scandals, the accounting profession has taken steps to reassure nervous investors and to restore its integrity.
By John Lorinc
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Assurance
Communications is key
By Eric Turner
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Assurance
Use of specialists
By David Selley and Eric Turner
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