Auditing and Assurance Standards Board

WHAT'S NEW

Alert – International Standards on Auditing Not Adopted as Canadian Auditing Standards as at December 15, 2016
December 5, 2016. Auditors performing audits of financial statements in accordance with CASs for periods ending on or after December 15, 2016 should not represent compliance with ISAs unless they have also complied with these ISAs issued by the IAASB.

Roundtable Discussions – Stakeholders’ Views Sought on the Agreed-upon Procedures Working Group Discussion Paper
November 25, 2016. Register to attend a roundtable to provide your views directly to the IAASB Working Group as the IAASB looks to revise its agreed-upon procedures standard. Discussions are taking place in cities across the country. Seating is limited, so register today!

Roundtable Discussions – Stakeholders’ Views Sought on a Compilation Engagements Task Force Consultation Paper
November 23, 2016. Register to attend a roundtable to provide your views directly to the AASB’s Compilation Engagements Task Force on its Consultation Paper. Discussions are taking place in cities across the country. Seating is limited so register today!

Message from the Chair – Moving Forward on New Auditor Reporting and Other Standards
November 14, 2016. Our Chair, Darrell Jensen, provides an update on the progress towards adopting new international standards.

AASB Meeting Agenda – November 28-29, 2016
November 9, 2016. A summary of topics for discussion.

IAASB Discussion Paper – Supporting Credibility and Trust in Emerging Forms of External Reporting
November 8, 2016. The comment letter deadline for this Discussion Paper has been extended to February 3, 2017 to allow for additional outreach and sufficient time for responses from stakeholders.

AASB Decision Summary – October 17-18, 2016
October 28, 2016. An executive summary of discussion and decisions with respect to the topics addressed at this meeting.

IAASB Request for Input – Exploring the Growing Use of Technology in the Audit
October 28, 2016. The IAASB is seeking input on the growing use of technology in the audit, with a focus on data analytics. Canadian stakeholders are encouraged to provide their comments to the IAASB by February15, 2017.

Final Standard – Consideration of Laws and Regulations in an Audit of Financial Statements
October 25, 2016. The IAASB has issued ISA 250 (Revised), which responds to the new requirements addressing non-compliance with laws and regulations in the IESBA Code of Ethics. The revised ISA is effective for audits of financial statements for periods beginning on or after December 15, 2017.

AASB Meeting Agenda – October 17-18, 2016
October 5, 2016. A summary of topics for discussion.

AASB Decision Summary – September 12-13, 2016
October 3, 2016. An executive summary of discussion and decisions with respect to the topics addressed at this meeting.

AASB 2015-2016 Annual Report – Looking to the Future
September 8, 2016. This year’s Annual Report includes Cathy MacGregor’s final message as our Chair. Her message underlines the commitment and efforts put into developing our next strategic plan, as well as providing an overview of the past year’s accomplishments.

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