CPAB Exchange: Going concern thematic review
CPAB's going concern review discusses how auditors could more proactively assess going concern, highlights good practices and considers the alignment of accounting and auditing standards in the context of our findings.
CPAB responds to the ISSB Exposure Drafts
CPAB responds to the ISSB Exposure Drafts IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures.
CPAB Exchange: Fraud thematic review
Performing a high-quality fraud identification and assessment is critical to fulfilling auditor responsibilities with respect to detecting fraud in audits of financial statements. CPAB believes auditors can do more to enhance the quality of their fraud risk identification and assessments.
Audit evidence: Strengthening audit quality
CPAB is seeing increased significant findings in our inspections of Canadian reporting issuers engaged in new or evolving business models and emerging industries.