Reference Material for Practitioners

The following publications may assist practitioners in interpreting and applying auditing and assurance standards, or may highlight and assist with other general issues relevant to public accounting. These publications have not been adopted, endorsed, approved, disapproved or otherwise acted upon by the Auditing and Assurance Standards Board (AASB), any CICA board or committee, the governing body or membership of the CICA, or any provincial Institute/Ordre. Generally, the CICA publications presented below are “other auditing and assurance publications” under the hierarchy established in Authority of Auditing And Assurance Standards and Other Guidance, paragraph 5021.02(d). Practitioners applying the auditing and assurance guidance included in an other auditing and assurance publication should be satisfied that, in their professional judgment, it is both relevant to the circumstances of the assurance engagement and appropriate.

Publications Listed in Appendix B of Section 5021

The CICA publications below are included in the list of publications in Appendix B of Section 5021. Practitioners choosing to apply the guidance in these publications may presume the guidance to be appropriate.

• Practice Advice, October 2008
• Practice Advice, November 2007
• Implementing Audit Risk and Quality Control Standards, May 2007
• Auditor Involvement with Management’s Internal Control Certifications, January 2007
• Practice Advice, October 2006
• Responding to Special Needs of Regulators or Funding Bodies, March 2006
• Written Consent to Use of the Audit Report, January 2006

Other Publications

    Legal Commentaries

• Expert Witnesses — Must Not be Advocate for Party They are Testifying For, February 2001
• Important Admendments to the Canada Business Corporations Act (CBCA), June 2001
• Legal Cases of Interest to Auditors
• Solicitor-Client Privilege

      Other

• Reporting Implications of New Auditing and Accounting Standards, 7^th Edition, January 2012
• Assurance Implications of the Changeover to IFRSs, 8^th Edition, September 2011
• Recent Handbook Changes, March 2011
• Practice Advice, October 2010
• Amendments to Section 7050 to Reflect Securities Regulatory Exemptions, August 2010
• CSQC 1 — Transition Issues, September 2009
• Practice Advice, September 2009
• New Quality Control Standards for Firms, March 2009
• Auditing Considerations in the Current Economic Environment, January 2009
• Auditing Considerations Regarding Fair Value of Financial Assets in a Credit Crisis, November 2008
• Auditing in the Credit Crunch Environment, February 2008
• Questions and Answers on AuG-43, July 2006
• Section 5600: does it apply to me?, September 2003
• Guidance for Audit Committee, January 2001
• Assurance — Example Reports, October 1, 1999
• T1 Engagement Letter/Management Representation Letter