Auditing and Assurance Standards Board

WHAT'S NEW

AASB Decision Summary – July 14, 2014
July 17, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AASB Meeting Agenda – July 14, 2014
June 26, 2014. A summary of topics for discussion.

AASB Decision Summary – June 9-10, 2014
June 23, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Exposure Draft – Attestation and Direct Engagements
June 23, 2014. The AASB has issued an Exposure Draft of two proposed new standards for assurance engagements, which would replace existing standards. Stakeholders are encouraged to submit their comments, on the form provided, by November 3, 2014.

AASB Exposure Draft – Addressing Disclosures in the Audit of Financial Statements
June 9, 2014.  The AASB has issued an Exposure Draft that proposes to adopt changes to certain ISAs issued by the IAASB dealing with disclosures in the audit of financial statements.  Stakeholders are encouraged to submit their comments, on the form provided, by August 15, 2014.

Basis for Conclusions – CSRS 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement
June 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.

Roundtable Discussion – Stakeholders’ Views Needed on the IAASB’s Revised Proposals Regarding the Auditor’s Responsibilities Relating to Other Information
May 26, 2014. Register to attend a roundtable discussion in June 2014 to share your views on potentially significant changes to the scope and auditor’s responsibilities under proposed ISA 720 (Revised).

AASB Re-exposure Draft – The Auditor’s Responsibilities Relating to Other Information
May 23, 2014. The AASB has issued a Re-exposure Draft that proposes to adopt, with appropriate amendments, ISA 720 (Revised) issued by the IAASB. Canadian stakeholders are encouraged to submit their comments, on the form provided, by July 4, 2014.

AASB Meeting Agenda – June 9-10, 2014
May 22, 2014. A summary of topics for discussion.

IAASB Exposure Draft – Addressing Disclosures in the Audit of Financial Statements
May 16, 2014. The IAASB has issued an Exposure Draft that proposes changes to certain ISAs dealing with disclosures in the audit of financial statements. Canadian stakeholders are encouraged to provide their comments to the IAASB by September 11, 2014.

The Buzz – May 2014
May 6, 2014. This 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 Decision Summary – April 22, 2014
April 30, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

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