Auditing accounting estimates: Strengthening audit quality
CPAB continues to find deficiencies and opportunities for improvement in the quality of audit work to support accounting estimates. This publication provides examples to clarify issues related to audit deficiencies in this area, as well as practices observed in files with no findings.
COVID-19 year-end reminders for auditors
We expect audits will be more challenging this year. Read our Q&A with CPA Canada discussing year-end audit reminders given the effects of the COVID-19 pandemic.
CPAB Exchange: Technology in the audit
Our latest publication explores the opportunities and emerging challenges associated with the use of technology in audits, along with our expectations of audit firms as the use of technology comes to represent a more significant component of the audit effort.