In Canada, practitioners follow the standards in the CPA Canada Handbook Assurance for audit and other assurance services. These include Canadian Auditing Standards (CASs), which have been adopted from International Standards on Auditing (ISAs), with some amendments.

The CASs are issued by the Auditing and Assurance Standards Board (AASB), who also issues other pronouncements and non-authoritative material included in the CPA Canada Handbook Assurance. The CASs only apply to all audits of financial statements for all types of entities. Other Canadian standards issued by the AASB in the CPA Canada Handbook are the Canadian Standards on Quality Control (CSQC) and Other Canadian Standards (OCS). There are several different types of assurance engagements other than an audit of financial statements discussed below.

describe "in your own words"

Other Canadian Standards - Special Reports - Audit Reports on Compliance with Agreements, Statutes and Regulations (5815)

the general purpose of the engagement (2 marks)

the auditor's responsibilities under each for accepting the engagement (2 marks)

type of assurance provided (1 mark)