COPYRIGHT NOTICE — This document is intended for internal use. It cannot be distributed to or reproduced by third parties without prior written permission from the Copyright Coordinator for the Office of the Auditor General of Canada. This includes email, fax, mail and hand delivery, or use of any other method of distribution or reproduction. CPA Canada Handbook sections and excerpts are reproduced herein for your non-commercial use with the permission of The Chartered Professional Accountants of Canada (“CPA Canada”). These may not be modified, copied or distributed in any form as this would infringe CPA Canada’s copyright. Reproduced, with permission, from the CPA Canada Handbook, The Chartered Professional Accountants of Canada, Toronto, Canada.
This section introduces the concept of assurance skills and techniques and how their application is necessary in planning and performing an engagement.
The assurance skills and techniques demonstrated by an auditor are distinct from the auditor’s expertise in the underlying subject matter of any particular assurance engagement, or its measurement or evaluation. Assurance skills and techniques include those of planning, evidence gathering, evidence evaluation, communication, and reporting.
Assurance skills and techniques are separate from any areas of expertise such as forensic auditing and are normally acquired through training and practical application. They are demonstrated through an iterative and systematic process on an engagement.