Assurance and Related Services Standards (other than CASs)
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.
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.
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.
Monitoring Group Consultation Paper – Strengthening the Governance and Oversight of the International Audit-related Standard-setting Boards in the Public Interest
November 13, 2017. The Monitoring Group issued a consultation paper that sets out options that have the potential to dramatically reform the global audit standard-setting process. Canadian stakeholders are encouraged to respond by February 9, 2018.
Survey – Views on the Scope of the Revised Standard on Compilation Engagements
October 24, 2017. Are you a practitioner who sometimes finds the lines blurred between an accounting service and a compilation engagement? Help the AASB decide what revisions are needed to the scope of Section 9200, Compilation Engagements. Complete this 20-minute survey by November 13, 2017.
AASB Exposure Draft – Reporting on Compliance with Specified Authorities for Transactions Coming to the Auditor’s Notice During the Audit of Financial Statements
August 1, 2017. The AASB has issued an Exposure Draft of a proposed new guideline that would replace an existing Standard. The guideline deals with reporting on compliance with specified authorities for transactions coming to the auditor’s notice during the audit of financial statements. Stakeholders are encouraged to submit their comments by November 28, 2017.
Message from the Chair – Reporting on Compliance with Agreements, Statutes and Regulations
July 27, 2017. AASB Chair explains a change in scope for Section 5815, Special Reports – Auditor’s Reports on Compliance with Agreements, Statutes and Regulations, and Section 8600, Reviews of Compliance with Agreements and Regulations, to address audits of certain mutual funds’ compliance reports.
Webinar – AASB Re-exposure Draft: Reporting on Compliance
June 6, 2017. Tune in to this webinar on June 21, 2017 (French) and July 5, 2017 (English) to learn about the AASB’s recently issued Re-exposure Draft of two new standards on engagements to report on an entity’s compliance with agreements, statutes and regulations, and how you can provide input to the AASB.
Reporting on Controls at a Service Organization — Bridging the Gap Between Canadian and Revised U.S. Standards,
May 18, 2017. This Bulletin will assist stakeholders during the period while the Canadian and U.S. standards on reporting on controls at a service organization are not aligned.
AASB Re-exposure Draft – Reporting on Compliance
April 19, 2017. The AASB has issued a Re-exposure Draft of two proposed new standards that would replace existing Sections dealing with special reports on an entity’s compliance with agreement, statutes and regulations. Stakeholders are encouraged to submit their comments by July 28, 2017.