CPAB has issued its Public Report for 2011. The report states that the inspection results are disappointing and demonstrate that greater focus is needed on execution, especially in higher-risk areas of the audit.

This Implementation Tool for Auditors published by the CICA provides guidance on implementing the CAS requirements related to communication with those charged with governance. The Tool provides a convenient table, listing the requirements, with relevant references to CASs, required formats, and suggested timing.

This CAmagazine article by Phil Cowperthwaite provides guidance as to how auditors of micro-entities (typically those entities with turnover of less than $1 million and 10 or fewer staff) can offer value-added services by ensuring they take safeguards against familiarity threats.

This article, published by the ACCA as part of their CPD series, explores some of the main requirements of ISA (CAS) 315 and considers the practical implications for the auditor.

This cfo.com article by David Katz discusses the possible introduction of the requirement for auditors to include a narrative providing their views on the audited corporate financials, a proposed new reporting requirement that investors and accountants differ sharply on.

Association events and seminars bring CGAs, students and other professionals together for valuable learning and networking. The Events pages present detailed descriptions of PD opportunities and special events around Alberta as well ...

Your competitive advantage starts here! No matter what sector of business you’ve chosen as your focus, CGA-BC’s Professional Development seminars can help you take your career and your organization to new heights.

Which path should private companies choose: GAAP for Private Enterprises (ASPE) or International Financial Reporting Standards? While IFRS is the only option for publicly accountable enterprises… profit-oriented private companies can generally choose between GAAP for Private Enterprises or IFRS. Are you ready to choose?

The International Accounting Standards Board (IASB) has released an update on a range of projects that collectively address issues highlighted by the current dislocation in credit markets, commonly referred to as the credit crisis.

Two years ago, the AASB issued a comprehensive update to assurance standards to reflect changes in the audit risk model. Based on U.S. and international auditing standards, the revised sections increased the emphasis on risk assessment, going so far as to rephrase the key objective of the audit as "ensuring that the financial statements are free of material misstatements."...