Auditing and Assurance Standards Board

WHAT'S NEW

AASB Decision Summary – January 19-20, 2015
January 28, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

IAASB Exposure Draft – Reporting on Audited Financial Statements: Special Considerations
January 27, 2015. The IAASB has issued an Exposure Draft that proposes changes to ISA 800, Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and ISA 805, Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement. Canadian stakeholders are encouraged to provide their comments to the IAASB by April 22, 2015.

AASB Meeting Agenda – February 5, 2015
January 26, 2015. A summary of topics for discussion.

Final Standards – Reporting on Audited Financial Statements
January 20, 2015 – The IAASB has issued its new and revised Auditor Reporting standards, which are designed to significantly enhance auditor’s reports for investors and other users of financial statements. The new and revised ISAs will be effective for audits of financial statements for periods ending on or after December 15, 2016.

Webinar – Joint Policy Statement Concerning Communications with Law Firms: Improvements Proposed
January 12, 2015. Tune in to this webinar on February 10, 2015 to learn about the Exposure Draft that was recently issued by the AASB and the JPS Review Committee of the Canadian Bar Association.

AASB Meeting Agenda – January 19-20, 2015
December 22, 2014. A summary of topics for discussion.

AASB Decision Summary – November 24-25, 2014
December 5, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Exposure Draft – Joint Policy Statement Concerning Communications with Law Firms Regarding Claims and Possible Claims in Connection with the Preparation and Audit of Financial Statements
November 27, 2014. The AASB and the JPS Review Committee of The Canadian Bar Association have issued an Exposure Draft that proposes a revised Joint Policy Statement. Stakeholders are encouraged to submit their comments by April 6, 2015.

AASB Meeting Agenda – November 24-25, 2014
November 6, 2014. A summary of topics for discussion.

Exposure Draft – Auditor’s Consent to the Use of the Auditor’s Report Included in a Business Acquisition Report
October 29, 2014. The AASB has issued an Exposure Draft of a proposed new standard that would replace existing Section 7500, Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents. Stakeholders are encouraged to submit their comments, on the form provided, by January 30, 2015.

AASB Response – Addressing Disclosures in the Audit of Financial Statements
October 27, 2014 – The AASB has submitted a comment letter responding to the IAASB’s Exposure Draft.

AASB Decision Summary – October 16, 2014
October 23, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

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