Normes et règlements
Chaque constatation, score de tableau de bord et recommandation d'Auditus.ai s'appuie sur une norme reconnue. Vous trouverez ci-dessous la bibliothèque de référence complète couvrant les Normes canadiennes d'audit, les IFRS, les IAS, les Règlements des Autorités canadiennes en valeurs mobilières, les orientations d'inspection du CCRC, les Normes canadiennes de gestion de la qualité, et le Code de déontologie de CPA Canada (Règle 204).
64 normes indexées • 64 correspondent aux filtres actuels
Canadian Auditing Standards (CAS)
CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
International Financial Reporting Standards (IFRS)
IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
International Accounting Standards (IAS)
IAS were issued by the IASC before being superseded by the IASB. Many IAS remain in force and are part of IFRS as adopted in Canada.
Canadian Securities Administrators — National Instruments
National Instruments (NI) are securities rules issued by the Canadian Securities Administrators (CSA). For reporting issuers, NIs dictate which accounting and auditing standards apply, what must be filed and when, and who must certify the filings.
Canadian Public Accountability Board (CPAB)
CPAB is the audit regulator for public-company audits in Canada. CPAB inspects participating audit firms, publishes findings, and sets requirements that materially shape how Canadian audit firms execute and document their work.
Canadian Standards on Quality Management (CSQM)
CSQM 1 and 2 (Canadian adoption of IAASB's ISQM 1 and 2) require firms to design and operate a system of quality management that governs how audit and assurance engagements are accepted, performed, and reviewed.
Code of Professional Conduct & Independence
The CPA Canada Code of Professional Conduct (administered by provincial CPA bodies) and CPAB's independence requirements jointly govern auditor independence in Canada. Rule 204 is the central independence rule.
Accounting Standards for Private Enterprises (ASPE)
ASPE is Part II of the CPA Canada Handbook and applies to many Canadian private companies as an alternative to IFRS. Auditus.ai's initial wedge is public-company audits under IFRS; ASPE coverage supports the private-company expansion phase.
Pourquoi chaque constatation d'Auditus.ai cite une norme
Les auditeurs et les comités d'audit n'accorderont pas leur confiance à une IA opaque. Chaque recommandation que nous présentons — dans le Tableau de bord et le tableau des Constatations — s'appuie sur un paragraphe précis d'une norme précise, avec le document source et la question d'auditeur attendue. Les citations sont le rempart : elles transforment les sorties d'IA en preuves prêtes pour l'auditeur.