Auditing and Assurance Standards Board

WHAT'S NEW

In Brief Podcast — Exposure Draft of a Proposed Revised Standard on Identifying and Assessing the Risks of Material Misstatement
September 19, 2018. Listen to AASB staff give a brief explanation of this exposure draft and why Canadian stakeholders should get involved and influence the development of this standard for them.

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.

AASB Exposure Draft – Identifying and Assessing the Risks of Material Misstatement
September 6, 2018. The AASB issued an Exposure Draft proposing the adoption of ISA 315 (Revised), with appropriate Canadian amendments, if any. Stakeholders are invited to comment until November 2, 2018.

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.

Basis for Conclusions – AuG-49, Reporting on Compliance with Specified Authorities for Transactions Coming to the Auditor’s Notice during the Audit of Financial Statements
September 4 , 2018. This is a summary of the process followed in developing the Guideline and the Board’s conclusions regarding significant comments received in response to its Exposure Draft.

AASB Meeting Agenda — September 13-14, 2018
August 30, 2018. The Board will discuss several topics during this two-day meeting, including Auditor Reporting, Quality Control, Agreed-Upon Procedures, and Reporting on Controls at a Service Organization.

In Brief – A plain and simple overview of the AASB’s Exposure Draft on Identifying and Assessing the Risks of Material Misstatement
August 28, 2018. The Board plans to issue an exposure draft proposing the adoption of ISA 315 (Revised), with appropriate Canadian amendments, if any. This In Brief provides an overview of that exposure draft and ways you can provide input.

Webinar – ISA 315 Exposure Draft Key Revisions Explained
August 20, 2018. Listen to this 60-minute IAASB webinar to understand how the proposed revisions to ISA 315 (Revised) aim to enhance the auditor’s procedures in identifying and assessing the risks of material misstatement, ultimately improving audit quality. Webinar available in English only.

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.

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