Auditing and Assurance Standards Board
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.
The Buzz – September 2014
September 26, 2014. This final enewsletter from the staff of the AASB brings you all the latest “buzz” on activities and goings-on in the world of Canadian auditing and assurance standard setting.
AASB Meeting Agenda – October 16, 2014
September 24, 2014. A summary of topics for discussion.
AASB Decision Summary – September 8-9, 2014
September 22, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.
AASB Annual Report – 2013-2014
September 17, 2014. The AASB Annual Report for 2013-2014 covers the activities of the Board for the year ended March 31, 2014, as well as a message from the Chair, Mark Davies.
CPA Magazine Standards Speak – Reporting on Matters Beyond the Financial Statement: What You Need to Know
September 4, 2014. In this month’s column, Jacqui Kuypers, AASB staff member, discusses the new standard, CSRS 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement, issued in June 2014. Get to know who is affected by the standard, what it involves, and how reports on supplementary matters will change.
Basis for Conclusions – Section 7060, Auditor Review of Interim Financial Statements
September 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.