CPA Canada has released a reporting guide to help navigate the changes to the Canadian Standard on Review Engagements (CSRE) 2400.
With the complexities relating to the changes to CSRE 2400, the doucment’s aim is to promote consistency in the form and content of practitioners’ reports by providing guidance with respect to commonly occurring circumstances. The guide does not amend or override review engagement standards, the text of which alone are authoritative, nor does it necessarily address all reporting changes.
This CPA Canada publication has been developed by the Task Force on Audit Reporting Implications of the New Canadian Auditing Standards. The material in this guide represents the views of the task force.