Assurance and Related Services Standards (other than CASs)


In Brief – A plain and simple overview of the AASB’s project to revise CSAE 3416, Reporting on Controls at a Service Organization
October 19, 2018. Changes are coming to engagements to report on controls at a service organization (also known as SOC 1 engagements). Read our In Brief for a progress update on the project, including key timelines for the AASB’s upcoming exposure draft.

Survey – Lenders’ Views on the New Proposed Standard on Compilation Engagements
October 9, 2018. Are you a loan officer who uses compiled financial information when granting loans or extending credit to small and mid-sized companies? If so, take this survey to provide your views a new proposed Compilation Engagement Report to replace the Notice to Reader and a new proposed requirement to disclose the basis of accounting.

AASB Meeting Agenda – October 15-16, 2018
October 3, 2018.The Board’s agenda includes Auditor Reporting, Auditing Accounting Estimates, Identifying and Assessing Risks of Material Misstatement, and more. View the agenda for full details.

In Brief Podcast – AASB’s September 2018 Exposure Draft, Compilation Engagements
September 14, 2018. This Podcast provides a plain and simple overview of AASB’s Exposure Draft, Compilation Engagements.

Invitation for Field Testing Opportunity – New Proposed Standard for Compilation Engagements
September 5, 2018. Are you a practitioner who performs compilation engagements? Field test the Exposure Draft, Compilation Engagements, on a retrospective basis against a recently completed file. Testing will be followed by a discussion session to share your experiences on November 26, 2018. Registration closes on October 1, 2018. Register today!

Roundtable Discussions – Stakeholder views needed on the new proposed standard for Compilation Engagements
September 5, 2018. You are invited to attend a roundtable discussion to discuss the new Exposure Draft, Compilation Engagements. Roundtable discussions are taking place in multiple locations across Canada this October, including via video conference. Register today!

In Brief – A plain and simple overview of the AASB’s Exposure Draft, Compilation Engagements
September 5, 2018. The AASB has issued an Exposure Draft, Compilation Engagements, to replace the current standard, which has not been significantly revised in many years. The proposals would significantly change the communication attached to compiled financial information and could affect the way practitioners perform the engagement. Read our In Brief for an overview of the key improvements the AASB is suggesting.

AASB Exposure Draft – Compilation Engagements
September 4, 2018. The AASB has issued an Exposure Draft of a proposed new standard dealing with engagements to compile financial information that would replace the existing Section 9200, Compilation Engagements. Stakeholders are encouraged to submit their comments by November 30, 2018.

A Focus on Stakeholder Engagement – AASB 2017-2018 Annual Report
August 15, 2018. Our relationships with Canadian stakeholders and with standard setters in other jurisdictions are key to the success of the standards we set. From a Vancouver-based Board meeting to meeting with international standard setters, stakeholder engagement continued to be a top priority for our Board in 2017-2018. Read more in our annual report.

Webinar – Toward a New Standard on Compilation Engagements
August 14, 2018. Tune in to this webinar on September 26 (English) and September 28 (French) to learn about the AASB Exposure Draft for CSRS 4200, Compilation Engagements, and how you can provide input to our proposals.

In Brief – A plain and simple overview of auditing considerations related to cryptocurrencies
July 26, 2018. The rise of cryptocurrencies is increasing global interest and scrutiny by organizations, investors, regulators, governments, and others. Do you understand the implications? Read our In Brief for the AASB’s thoughts on a recently issued CPA Canada guidance paper on this topic

Approved! Exposure Draft of a Proposed New Standard on Compilation Engagements
July 23, 2018. The AASB unanimously approved an exposure draft of a proposed new standard on compilation engagements to replace Section 9200, Compilation Engagements. Set to be issued September 4, 2018, comments will be due November 30, 2018. To support you in providing feedback, we are doing extensive outreach and will be issuing numerous plain language resources. Stay tuned for more!

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