Auditing and Assurance Standards Board

WHAT'S NEW

AASB Decision Summary – March 6-7, 2017
March 17, 2017. An executive summary of discussion and decisions with respect to the topics addressed at this meeting.

Basis for Conclusions – CAS 250, Consideration of Laws and Regulations in an Audit of Financial Statements
March 1, 2017. This document summarizes the process followed in developing revisions to this standard and the conclusions reached by the AASB.

Article – Standard-setting Boards and Oversight Councils Rebrand
March 1, 2017. The accounting and auditing standards boards and oversight councils are refreshing their look! A new visual identity was created to take these standard-setting bodies through 2017 and beyond.

AASB Meeting Agenda – March 6-7, 2017
February 24, 2017. A summary of topics for discussion.

AASB Decision Summary – February 9, 2017
February 15, 2017. An executive summary of discussion and decisions with respect to the topics addressed at this meeting.

AASB Decision Summary – January 23-24, 2017
February 3, 2017. An executive summary of discussion and decisions with respect to the topics addressed at this meeting.

AASB Meeting Agenda – January 23-24, 2017
January 12, 2017. A summary of topics for discussion.

Basis for Conclusions – CSOA 5000, Use of the Practitioner’s Communication or Name
January 3, 2017. This document summarizes the process followed in developing this standard and the conclusions reached by the AASB regarding significant comments received in response to its Exposure Draft and Re-exposure Draft.

AASB Invitation to Comment – Exploring the Demand for Agreed-upon Procedures Engagements and Other Services, and the Implications for the IAASB’s International Standards
December 20, 2016. The AASB has issued an Invitation to Comment on the IAASB’s Discussion Paper, which explores agreed-upon procedures engagements performed either as a stand-alone engagement or in combination with other engagements. Stakeholders are encouraged to submit their comments by February 10, 2017.

AASB Decision Summary – November 28-29, 2016
December 8, 2016. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

IAASB Discussion Paper – Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services, and the Implications for the IAASB’s International Standards
December 6, 2016 – The IAASB has issued a Discussion Paper exploring how agreed-upon procedures engagements are undertaken and reports are used. It also explores the demand for engagements that combine reasonable, limited and no assurance. Canadian stakeholders are encouraged to respond to the IAASB by March 29, 2017.

Alert – International Standards on Auditing Not Adopted as Canadian Auditing Standards as at December 15, 2016
December 5, 2016. Auditors performing audits of financial statements in accordance with CASs for periods ending on or after December 15, 2016 should not represent compliance with ISAs unless they have also complied with these ISAs issued by the IAASB.

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