Assurance and Related Services Standards (other than CASs)

WHAT'S NEW

Volunteer Opportunity – Agreed-Upon Procedures Task Force
April 8, 2014.  The AASB is currently seeking members for its new Agreed-Upon Procedures Task Force. Applications should be submitted no later than Friday, May 16, 2014.

CPA Magazine Standards Speak – Get Your Voice Heard!
April 3, 2014. This edition of CPA Magazine contains the first Standards Speak, a monthly column that comments on accounting and auditing standard-setting news and issues that affect Canadians. This month, Glenn Rioux, VP, Standards at CPA Canada, talks about participating in the standard-setting process.

Exposure Draft – Auditor Review of Interim Financial Statements
November 1, 2013. The AASB has issued an Exposure Draft that proposes a new standard dealing with review of an entity’s interim financial statements by its auditor to replace the existing standard. Stakeholders are encouraged to submit their comments, on the form provided, by January 15, 2014.

Exposure Draft – Engagements to Review Historical Financial Statements
September 27, 2013. The deadline for comments has been extended to December 11, 2013 from October 11, 2013 to allow sufficient time for consultation with stakeholders.

Roundtable Discussions – Stakeholders’ Views Sought on Three Exposure Drafts
August 22, 2013. Register to attend a roundtable discussion in September and October 2013 to share your views. The various proposals may result in changes to work effort, the form of reporting or both, and will affect a wide range of users.

Webinar – Revised Standard on Engagements to Review Historical Financial Statements: Improvements Proposed
August 16, 2013.  Register for this webinar to hear about what is being proposed and how you can provide input to the AASB’s Exposure Draft of CSRE 2400, Engagements to Review Historical Financial Statements. This webinar takes place on September 9, 2013 at 12:30 EST.

Exposure Draft – Reports on Supplementary Matters Arising from an Audit or a Review Engagement
August 8, 2013. The AASB has issued an Exposure Draft of a proposed new standard that addresses reporting on supplementary matters to a third party. Stakeholders are encouraged to submit their comments, on the form provided, by November 29, 2013.

Webinar – Reports on Supplementary Matters
August 2, 2013. Attend this webinar to provide input to the AASB on the recently issued Exposure Draft of proposed Canadian Standard on Related Services (CSRS) 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement.

Exposure Draft – Engagements to Review Historical Financial Statements
June 27, 2013. The AASB has issued an Exposure Draft that propose a new standard dealing with engagements to review historical financial statements to replace the existing review engagement standards that cover the same matters. Stakeholders are encouraged to submit their comments, on the form provided, by October 11, 2013.

New Enewsletter – The Standard
May 24, 2013. Subscribe to The Standard, a new enewsletter that is customized to the standard-setting topics that interest you. Choose to be updated on IFRSs, accounting standards for private enterprises, standards for NFPOs (public and private sector), standards for public sector entities, CASs, and/or assurance and related services standards.

Basis for Conclusions – Section 7150, Auditor’s Consent to the Use of a Report of the Auditor in an Offering Document
February 6, 2013. 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.

IAASB Consultation Paper – A Framework for Audit Quality
February 1, 2013. The IAASB has issued a Consultation Paper that describes the key elements of audit quality. Canadian stakeholders are encouraged to provide their comments to the IAASB by May 15, 2013.

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