Auditing and Assurance Standards Board

WHAT'S NEW

Webinar – Revised Standard on Engagements to Review Historical Financial Statements: Re-exposure Draft
May 13, 2015. Tune into this webinar on June 5, 2015 (English) and June 8, 2015 (French) to hear about what is being proposed and how you can provide input to the AASB’s Re-exposure Draft of CSRE 2400, Engagements to Review Historical Financial Statements.

AASB Re-exposure Draft – Engagements to Review Historical Financial Statements
May 5, 2015. The AASB has issued a Re-exposure Draft that proposes a new standard dealing with engagements to review historical financial statements to replace the existing review engagement standards. Stakeholders are encouraged to submit their comments, on the form provided, by July 10, 2015.

Audit Quality Blogs – Authored by Eric Turner, Director
May 5, 2015. Eric Turner’s latest blog reviews how audit committees are faring in their auditor assessment efforts and if they are making effective use of the enhancing audit quality practical guidance. The blog includes a video discussion with audit expert Axel Thesberg about Canada’s progress and what’s next.

Director Appointed – Auditing and Assurance Standards
April 30, 2015. Stephenie Fox, Vice President, Standards, announces the promotion of Eric Turner as the new Director, Auditing and Assurance Standards. He is succeeding Greg Shields. Eric’s appointment will be effective on May 1, 2015.

AASB Meeting Agenda – May 19, 2015
April 29, 2015. A summary of topics for discussion.

AASB Decision Summary – April 14, 2015
April 23, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Final Standard – The Auditor’s Responsibilities Relating to Other Information
April 17, 2015 – The IAASB has issued ISA 720 (Revised), which addresses the auditor’s involvement with financial and non-financial information, other than the audited financial statements, included in entities’ annual reports. The revised ISA is effective for audits of financial statements for periods ending on or after December 15, 2016.

Message from the Chair – Adoption of Auditor Reporting and Other Standards
April 15, 2015. The AASB’s Chair, Cathy MacGregor, explains why the AASB plans to issue an invitation to comment and an exposure draft addressing specific proposed Canadian amendments to the international standards.

AASB Meeting Agenda – April 14, 2015
April 2, 2015. A summary of topics for discussion.

Appointments – AASOC and the AASB
April 1, 2015. AASOC is pleased to announce appointments to both AASOC and the AASB.

AASB Decision Summary – March 9-10, 2015
March 30, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Exposure Draft – Auditor’s Consent to the Use of a Report of the Auditor Included in an Offering Document
March 27, 2015. The AASB has issued an Exposure Draft that proposes limited amendments to Section 7150 primarily to address the requirements of stock exchanges (recognized by securities regulatory authorities in Canada) for the auditor’s consent to include certain statements. Stakeholders are encouraged to submit their comments by May 1, 2015.

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