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.

For each of the sections, describe

the general purpose of the engagement

the auditor's responsibilities under each for accepting the engagement

type of assurance provided

1. Canadian Auditing Standards - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (CAS 805)

2. Other Canadian Standards -An Audit of Internal Control over Financial Reporting that is integrated with an Audit of Financial Statements (5925)

3. Other Canadian Standards - CSAE 3416 Reporting on Controls at a Service Organization

4. Specialized Areas - Auditors Consent to the use of the Auditor's Report included in an Offering Document (7150)

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