Why have some Assurance and Related Services Guidelines been deleted from the CICA Handbook – Assurance as a result of the issuance of the CASs?
Guidelines were not carried forward to the revised CICA Handbook – Assurance unless: • There was a comparable International Auditing Practice Statement in the International Auditing and Assurance Standards Board Handbook; • The Guideline dealt with Canadian regulatory matters; or • The Guideline dealt with relationships established with bodies governing other professions in Canada (e.g., the Canadian Institute of Actuaries)
