Assurance and Related Services Standards (other than CASs)

WHAT'S NEW

Volunteer Opportunity – Compilation Engagements Task Force
August 14, 2014.  The AASB is currently seeking members for its new Compilation Engagements Task Force. Applications should be submitted no later than Friday, October 10, 2014.

CPA Magazine Standards Speak – AASOC: An Unseen Facet of Audit Standard Setting
August 6, 2014. In this month’s column, Phil Cowperthwaite, AASOC member, explains the role of the Council in the standard-setting process. Read Phil’s thoughts on how AASOC enables the development of high-quality and relevant standards in Canada – all the while protecting the public interest.

Exposure Draft – Attestation and Direct Engagements
June 23, 2014. The AASB has issued an Exposure Draft of two proposed new standards for assurance engagements, which would replace existing standards. Stakeholders are encouraged to submit their comments, on the form provided, by November 3, 2014.

Basis for Conclusions – CSRS 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement
June 2, 2014. 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.

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.

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