Auditing and Assurance Standards Board

WHAT'S NEW

AASB Meeting Agenda – June 11-12, 2018
June 1, 2018. The Board will discuss several topics during this two-day meeting, including Auditing Accounting Estimates, Auditor Reporting, Identifying and Assessing the Risks of Material Misstatement, Quality Control, Compilation Engagements, and Reporting on Controls at a Service Organization.

AASB Decision Summary – May 3, 2018
May 14, 2018. The Board discussed a number of topics during its recent conference call, including Auditor Reporting, Quality Control, Agreed-upon Procedures, and Public Sector Auditing Standards. 

AASB Exposure Draft – Auditor's Consent to the Use of the Auditor's Report in Connection with a Designated Document
May 4, 2018. The AASB has issued an Exposure Draft of a proposed new standard that deals with an auditor’s consent in connection with designated documents. Stakeholders are encouraged to submit their comments by July 31, 2018.

AASB Meeting Agenda – May 3, 2018
April 12, 2018. The Board is meeting by conference call to discuss Quality Control, Agreed-upon Procedures, Public Sector Auditing Standards, and Audit Evidence.

Article — New assurance compliance reporting requirements
April 12, 2018. Read this article to learn about two new compliance reporting standards that will provide more clarity, consistency, and transparency in assurance compliance reporting engagements.

AASB Annual Plan – 2018-2019
April 2, 2018. The Annual Plan sets out the Board’s key activities and targets to be undertaken in 2018-2019, helping to achieve its objectives in the five-year strategic plan. For more detail on the activities, see the Activities Matrix.

Appointments – AASOC and the AASB
March 29, 2018. Appointments, reappointments, retirements: AASOC is pleased to announce membership changes effective April 1, 2018.

AASB Decision Summary – March 5-6, 2018
March 20, 2018. At its recent meeting, the Board addressed a number of topics including, Auditing Accounting Estimates, Auditor Reporting, Compilation Engagements, and Quality Control. 

AASOC Response – Monitoring Group Consultation Paper, Strengthening the Governance and Oversight of the International Audit-related Standard-setting Boards in the Public Interest
March 2, 2018. AASOC’s response to the Monitoring Group’s consultation paper outlines what proposals we agree with, have concerns with, and provides overall comments for the Monitoring Group’s consideration.

AASB Response – Monitoring Group Consultation Paper, Strengthening the Governance and Oversight of the International Audit-related Standard-setting Boards in the Public Interest
March 2, 2018. This month, the AASB responded to the Monitoring Group’s consultation paper, which sets out options that have the potential to dramatically reform the global audit standard-setting process. Our response outlines in detail our observations on the proposals, noting both areas we support and those that should be re-examined. 

Basis for Conclusions – CSAE 3530, Attestation Engagements to Report on Compliance and CSAE 3531, Direct Engagements to Report on Compliance
March 1, 2018. This is a summary of the process followed in developing the standards and the Board’s conclusions regarding significant comments received in response to its Exposure Draft and Re-exposure Draft.

AASB Meeting Agenda – March 5-6, 2018
February 14, 2018. The Board will discuss a number of topics during this two-day meeting, including Auditing Accounting Estimates, Auditor Reporting, Quality Control, and Compilation Engagements.

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