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. TheCASs 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.For each of the sections, describe "in your own words" 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)

1. Other Canadian Standards - Direct Engagements (CSAE 3001)

2. Other Canadian Standards Auditors Consent to the Use of the Auditors Report in Connection with Designated Documents (7500)

3. Specialized Areas - Reports on the Application of Accounting Principles (7600)

4. Specialized Areas - CSRE 2400 Engagements to Review Historical Financial Statements

5. Related Services -Agreed upon Procedures Regarding Internal Control over Financial Reporting (9110