# Enhanced Auditor Reporting

Effective for periods ending on or after December 2018, the audit report has undergone some significant changes.The revised wording is expected to increase the auditor's use of professional skepticism and the quality of audit work performed.

On demand, 1 hour(s)

$49 ($0)

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## Course Description

It was not too long ago that we adopted the Canadian Auditing Standards (CAS) and gave up the three-paragraph auditor’s report. Now, less than 10 years later, we are changing the format of the auditor’s report again.

The audit report has undergone some significant changes.  Learn about the new organization of the report, the enhanced descriptions of management's and the auditor's responsibilities, the increased emphasis of the going concern assumption, increased focus on financial statement disclosures and the introduction of key audit matters (KAM).

Sample report wording and additional resources will be provided.

## Course Walkthrough

• Course: Enhanced Auditor Reporting
• CPD Quiz
• CPA Canada: Implications of Financial Reporting
• Slides: Enhanced Auditor Reporting