Auvenir and CPA Canada’s International Standards on Auditing (ISA)

Auvenir Technologies ULC (“Auvenir”) has fully digitized the CPA Canada’s International Standards on Auditing (ISA) Engagement forms into three separate engagement paths: Guided Audit Workflow, Guided Review Workflow, and Guided Compilation Workflow, all now available from within the Auvenir Pro Platform. Auvenir licenses the content of the ISA Engagement Forms under a special agreement with the Chartered Professional Accountants of Canada (CPA Canada) for use by way of sublicense for customers within the Auvenir Pro platform.

When purchasing the Auvenir Pro license with the ISA content, you will have access to the three engagement paths in Auvenir’s Pro Platform – Guided Audit Workflow, Guided Review Workflow, and Guided Compilation Workflow – based on the International Standards on Auditing (ISA), which is described by CPA Canada as follows:

“The ISA Engagement Forms have been designed to assist practitioners perform high-quality, cost effective audit, review and compilation engagements for small and medium-sized entities.”

For further information on ISA Engagement forms, here is the link to the International Standards on Auditing (ISA) Engagement forms, referenced at CPA Canada’s site at

ISA Engagement Forms Disclaimers

Please be aware that requirements that are unique to particular kinds of organizations, such as listed entities (i.e., public companies) or specialized industries, (such as municipalities and financial institutions), are not specifically covered in the ISA Engagement forms. ISA Engagement forms  is not intended to be a substitute for professional standards and related pronouncements, nor is it a substitute for the practitioner's professional judgment.

The ISA Engagement forms users must perform the following:

  • Read the original pronouncements: It is assumed that practitioners have read, and acquired a basic knowledge of, the International Standards on Auditing.
  • Exercise professional judgment in each engagement: The practitioner's application of relevant knowledge and experience to the known facts and circumstances of each engagement is a key requirement to ensure informed decisions are made about matters such as determining materiality, identifying the nature and extent of procedures required, evaluating the evidence obtained, and drawing appropriate conclusions.
  • Local laws and professional standards: Before using the ISA Engagement forms, the practitioner should ensure that the forms comply with any local laws, professional standards and customized the forms accordingly

The customizable forms, checklists and sample letters provided as part of ISA Engagement forms and incorporated digitally into the Auvenir Pro Platform are useful practice aids that can save time and money while ensuring completeness and consistency.

These forms are designed for the following purposes:

  • To be used by professional staff members who have some understanding of assurance engagements and other relevant requirements. It is highly recommended that staff members receive some basic training on the relevant professional standards and the use of the forms before commencing work on the engagement.
  • To allow for structured and systematic documentation of the results of performing assurance procedures. Such documentation helps to facilitate file review, ensure consistent assessment of risks and produce straightforward updates in subsequent years.
  • To be used on any audit engagement regardless of the entity's size and/or complexity. In addition to the standard forms, there are also a number of condensed forms designed primarily for use on smaller engagements by practitioners who have a sound understanding of the International Standards on Auditing and their objectives (including their application and other explanatory material).

These practice aids do not specifically address the following:

  • The wide range of circumstances, risk factors or specific industry issues that may exist for a particular client or groups of clients, such as those operating in a specialized industry.
  • Requirements relating to listed entities (public companies).
  • Requirements relating to local laws and professional standards.

The ISA Engagement forms should always be customized to address the known facts and circumstances of each individual engagement and to the local laws and professional standards that apply to each such engagement.

"ISA Engagement forms is not intended as a substitute for reading and understanding the relevant professional standards contained in the CPA Canada Handbook – Assurance, nor is it a substitute for the application of professional judgment required by practitioners.”

The content is updated on a regular basis by CPA Canada and Auvenir Pro will also contain the most up to date version of ISA Engagement Forms.

The ISA Engagement Forms are designed to assist practitioners in the implementation of International Standards on Auditing for audit engagements and review, compilation and compliance reporting engagements. The ISA Engagement Forms are not intended to be a substitute for the standards.

Practitioners should utilize the ISA Engagement Forms in light of their professional judgment and the facts and circumstances involved in each particular engagement. CPA Canada disclaims any responsibility or liability that may occur, directly or indirectly, as a consequence of the use and application of this ISA Engagement forms.


Copyright and IP

The Auvenir Pro Platform is copyrighted by Auvenir Technologies ULC and the ISA Engagement forms are copyrighted by CPA Canada.  Use of the Auvenir Pro Platform is subject to Auvenir’s SaaS Platform agreement and the end user license agreement with CPA Canada for use of the ISA Engagement forms. All intellectual property rights in the software and Auvenir Pro Platform and ISA Engagement forms remain the exclusive property of Auvenir Technologies ULC and CPA Canada respectively.