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AASB

International Activities

Adoption of International Standards on Auditing

The Auditing and Assurance Standards Board (AASB) adopts as Canadian Auditing Standards (CASs) the International Standards on Auditing (ISAs) issued by the International Auditing and Assurance Standards Board (IAASB).

Involvement in the Development of ISAs

The AASB makes significant contribution to the development of the ISAs that it adopts as CASs, including the following activities:

  • The AASB monitors in the IAASB’s development of the ISAs.
  • An AASB staff member participates in various IAASB committees.
  • The AASB analyzes and develops comments on all material to be discussed by the IAASB.
  • The AASB provides input to CPA Canada’s nominee on the IAASB, if any, with respect to IAASB agenda materials.

Participate in International Consultations​

We urge Canadian entities to engage in international consultations to ensure global standards accurately represent our economic and regulatory conditions. Your involvement strengthens the relevance and credibility of these standards in Canada, and promotes consistent auditing and assurance worldwide.

IAASB Documents for Comment