Finding the right related services or assurance engagement

Access the decision-maker framework and other resources that will help you guide your clients in determine the type of engagement that suits the need of the intended user.

Decision-making and service comparison resources:

• Practitioner alert: Comparing compliance engagements
• Roadmap Tool of the CPA Canada Assurance Handbook
• Understanding reports on financial statements: Audit, review and compilations

Attestation and direct reporting engagement resources:

• New assurance reports on compliance: What you need to know
• What auditors need to know about attestation engagements and direct engagements
• Implementation tool for practitioners: Compliance engagements
• Compliance reporting: Briefing for management and third parties
• Assurance beyond the financial statements: Reports on system and organization controls

Related services resources:

• Agreed-upon procedures engagements: Practitioner alert
• CSRS 4400, Agreed-upon procedures engagements: Frequently asked questions (FAQs)
• New agreed-upon procedures standard creates opportunities for practitioners
• Audit and assurance alert: CSRS 4460 — A new standard for reports on supplementary matters
• Implementation tool: Canadian Standard for Related Services (CSRS) 4460
• Client briefing: Canadian Standard for Related Services (CSRS) 4460

News and additional resources:

• Audit quality blog
• Audit and assurance