by Hillary Bell | Aug 19, 2024 | Français
Il existe peu de normes d’information financière relatives à la fraude, et la direction peut interpréter les directives actuelles comme n’exigeant pas la communication des questions liées à la fraude dans les états financiers, à moins que celles-ci ne soient...
by Hillary Bell | Aug 8, 2024 | English
The CCAQ is generally supportive of the proposals in CAS 240, The Auditor’s Responsibilities Related to Fraud in an Audit of Financial Statements and believe most of the new guidance will enhance audit quality. We do, however, have concerns relating to: whether the...
by Hillary Bell | Jul 30, 2024 | English
Almost a year ago, on August 25, 2023, we issued our comment letter to the Canadian Auditing and Assurance Standards Board (AASB) on the proposed amendments to ED-570, Going Concern. Although we were generally supportive of the proposed amendments, we did have some...
by Hillary Bell | Jun 19, 2024 | Français
Nous appuyons l’établissement d’une base de référence mondiale pour la présentation de l’information sur la durabilité et nous comprenons que l’élaboration et l’adoption d’une évaluation normalisée des risques liés à la durabilité et d’une norme d’informations à...
by Hillary Bell | Jun 11, 2024 | English
The CCAQ supports the establishment of a global baseline for sustainability reporting, and we understand that there is widespread stakeholder support for the creation and adoption of a standardized sustainability risk assessment and a climate-related metric disclosure...
