Additional Resources

The following reference material is provided for the convenience of OAG auditors. The content that is not produced by the OAG is available in the language in which it was published. Auditors can consult Audit Services at any time if they wish to seek assistance about any of these subjects. Audit Services provides assistance in both Official Languages.

Standards	Issued By	Publication Date	Type	Title
CAS	CPA Canada	2020	Research, Guidance and Support	Audit and assurance summary resource guide
CAS	CPA Canada	2020	Guidance resources	Revised CAS 540: Guidance resources
CAS	CPA Canada	2020	Audit and assurance alert	Revised CAS 315, risks of material misstatement
CAS	CPA Canada	2019	Auditor reporting guide	Reporting Implications of the Canadian Auditing Standards (4th edition)
CAS	CPA Canada	2018	Audit and Assurance Alert	CAS 701–Key Audit Matters
CAS	CPA Canada	2017	Audit and Assurance Alert	CAS 720–The Auditor’s Responsibilities Relating to Other Information
IFRS	CPA Canada	2020	IFRS guidance resources	International Financial Reporting Standards (IFRS)
IFRS	IFRS Foundation	2021	Issued Standards	List of IFRS Standards and IFRIC Interpretations
PSAS	PSAB	2021	Guidance	How to Evaluate a GBE’s Financial Self-sufficiency
Other	CPA Canada/CPAB/ICD	2018	Guidance and tools for audit committees—Enhancing Audit Quality in Canada	Oversight of the External Auditor: Guidance for Audit Committees Annual Assessment of the External Auditor: Tool for Audit Committees Periodic Comprehensive Review of the External Auditor: Tool for Audit Committees Guidance and Tools for Audit Committees: FAQs Guidance and Tools for Audit Committees: Information Sheet for Audit Committee Clients Enhancing Audit Quality—Annual and Comprehensive Assessment