Assurance and Related Services Standards (other than CASs)

WHAT'S NEW

Basis for Conclusions – CSAEs 3000 and 3001, Attestation and Direct Engagements
July 2, 2015. This document summarizes the process followed in developing these standards and the conclusions reached by the AASB regarding significant comments received in response to its Exposure Draft.

Basis for Conclusions – Section 7170, Auditor’s Consent to the Use of the Auditor’s Report Included in a Business Acquisition Report
July 2, 2015. 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.

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