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Regulatory Endorsement of International Auditing Standards

Regulatory Endorsement of International Auditing Standards. November 17, 2009. Canadian Public Accountability Board “CPAB”. National regulator established in 2003 Provides independent oversight for auditors of public companies

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Regulatory Endorsement of International Auditing Standards

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  1. Regulatory Endorsement of International Auditing Standards November 17, 2009

  2. Canadian Public Accountability Board “CPAB” • National regulator established in 2003 • Provides independent oversight for auditors of public companies • Core activity is performing inspections of registered auditing firms • Critical focus area in performing inspections is to assess performance of audits in accordance with professional standards • We do NOT set audit standards but do provide input to the standard setting process

  3. Transition to International Auditing Standards • Why did Canada decide to adopt ISAs? • When will Canada transition to ISAs? • What input has CPAB provided to Canada’s ISA transition? • What are the concerns re ISA adoption and implementation in Canada? • How will CPAB provide input to IAASB on implementation of the ISAs?

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