Audit & Accounting Glossary

Plain-English definitions of the audit, accounting, and Canadian securities terms that show up in every engagement.

• AIFAnnual Information Form
• AMFAutorité des marchés financiers
• AROAsset Retirement Obligation
• ASCAlberta Securities Commission.
• CASCanadian Auditing Standards
• CAS 210CAS 210
• CAS 240CAS 240
• CAS 260CAS 260
• CAS 265CAS 265
• CAS 315CAS 315
• CAS 330CAS 330
• CAS 501CAS 501
• CAS 505CAS 505
• CAS 510CAS 510
• CAS 540CAS 540
• CAS 580CAS 580
• CAS 600CAS 600
• CAS 700CAS 700
• CAS 720CAS 720
• CPABCanadian Public Accountability Board
• CSACanadian Securities Administrators
• CSECanadian Securities Exchange
• ECLExpected Credit Loss
• ICFRInternal Control over Financial Reporting
• IFRSInternational Financial Reporting Standards
• IFRS 1First-time adoption of IFRS
• ITGCInformation Technology General Controls
• MD&AManagement's Discussion & Analysis
• MJDSMultijurisdictional Disclosure System
• NEONEO Exchange
• NI 41-101National Instrument 41-101
• NI 43-101National Instrument 43-101
• NI 51-101National Instrument 51-101
• NI 51-102National Instrument 51-102
• NI 52-109National Instrument 52-109
• NI 52-110National Instrument 52-110
• NI 71-102National Instrument 71-102
• OSCOntario Securities Commission
• PBCPrepared By Client
• PCAOBPublic Company Accounting Oversight Board
• QPQualified Person
• SEDAR+The CSA's filing system for continuous disclosure documents. Replaces the legacy SEDAR.
• SoDSegregation of Duties
• SOX 404Sarbanes-Oxley Section 404
• TSXToronto Stock Exchange
• TSX-VTSX Venture Exchange