ACCT*4440 W23

IAP substitute #2:

Due at the beginning of class on Monday, January 18, 2023

(Copy and paste your answers below and submit to IAP 2 DropBox)

1. Why are the assurance standards split into “Canadian Auditing Standards” and “Other Canadian
Standards”?

2. Scan down the list of the Canadian Auditing Standards. Are they organized in a particular way? Describe it.

3. Find the standard which includes the description of the audit report. List the section number and copy the
report subheadings

4. Which standards give guidance on setting performance materiality. Copy the guidance and the related
benchmark, if applicable

5. Where does one find guidance on “special reports” that require reasonable assurance (find two standards)?
Negative assurance (find one standards)? No assurance (find one standard)?

6. Check the consent document by PWC (posted on CourseLink under CL3). What is the authoritative
standard/pronouncement that this consent is subject to?