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 "in your own words" :

1. the general purpose of the engagement (2 marks)

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

3. type of assurance provided (1 mark)

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

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