and accordingly the auditor shall include no reference in the auditor’s report to the audit having been conducted in accordance with the CASs. OTHER MATTER(S) None. 40 The CICA’s Guide to New CASs in Canada CAS 220 and CSQC 1 Quality Control for an Audit of Financial Statements and Quality Control for Firms that Perform Audits and Reviews of Financial Statements and Other Assurance Engagements ExISTING HAndbook SECTION(S) REPLACED