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Preparing for the transition: CICA provides new guide to ISAs in Canada

The CICA has prepared a downloadable reference guide entitled The CICA's Guide to ISAs in Canada to help financial statement auditors prepare for the transition to international standards on auditing (ISA).

The Canadian Auditing and Assurance Standards Board (AASB) will adopt clarified ISA as Canadian Auditing Standards (CAS) and will constitute Canadian generally accepted auditing standards. The CICA's Guide to ISAs in Canada compares Canadian GAAS as set out in the CICA Audit Handbook at December 31, 2007 with the proposed CAS as set out in the AASB's exposure drafts. As CAS are finalized throughout 2008 they will be included in a "parallel Handbook," ...

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