Implementation tool: Canadian Standard for Related Services (CSRS) 4460
Learn about the steps required to implement CSRS 4460 and report on a supplementary matter.
This Implementation Tool for Practitioners will assist you with the implementation of CSRS 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement.
This tool provides:
- a summary of the requirements
- factors to assess when determining if an engagement can be accepted
- considerations when planning and performing the engagement
- illustrative examples, including a supplementary matter, the related criteria, and potential procedures to perform
- examples of wording to be included in the report