Auditing and Assurance Standards Board

WHAT'S NEW

Message from the Chair – Reporting on Compliance with Agreements, Statutes and Regulations
July 27, 2017. AASB Chair explains a change in scope for Section 5815, Special ReportsAuditor’s Reports on Compliance with Agreements, Statutes and Regulations, and Section 8600, Reviews of Compliance with Agreements and Regulations, to address audits of certain mutual funds’ compliance reports.

AASB Decision Summary – July 19, 2017
July 26, 2017. An executive summary of discussion and decisions with respect to topics addressed at this meeting.

Webinar – Explore AASB’s New Auditor Reporting Standard
July 26, 2017. Tune in to this free webinar on October 3, 2017 (English) to explore the AASB’s new auditor reporting standard. Hear about the factors the AASB considered when approving the standard, its key features, and how implementation is being supported.

AASB Meeting Agenda – July 19, 2017
July 14, 2017. A summary of topics for discussion.

AASB Decision Summary – June 26, 2017
July 10, 2017. An executive summary of discussion and decisions with respect to topics addressed at this meeting.

AASB Decision Summary – June 12-13, 2017
July 7, 2017. An executive summary of discussion and decisions with respect to topics addressed at this meeting.

Basis for Conclusions – New and Revised Auditor Reporting Standards
June 15 2017. This document summarizes the process followed in developing new and revised auditor reporting standards and the conclusions reached by the AASB.

Basis for Conclusions – CAS 720, The Auditor’s Responsibilities Relating to Other Information
June 14, 2017. This document summarizes the process followed in developing this standard and the conclusions reached by the AASB.

Basis for Conclusions – Addressing Disclosures in the Audit of Financial Statements
June 12, 2017. This document summarizes the process followed in developing revisions to the standards and the conclusions reached by the AASB.

Media Release – AASB Seeks New Leader
June 8, 2017. Canada’s Auditing and Assurance Standards Board (AASB) is seeking an exceptional individual to serve as its next Chair, for an initial term of up to five years. This is a remunerated, part-time position and will require a commitment of 1,000 hours per year. Applications are due July 31, 2017.

Webinar – AASB Re-exposure Draft: Reporting on Compliance
June 6, 2017. Tune in to this webinar on June 21, 2017 (French) and July 5, 2017 (English) to learn about the AASB’s recently issued Re-exposure Draft of two new standards on engagements to report on an entity’s compliance with agreements, statutes and regulations, and how you can provide input to the AASB.

AASB Meeting Agenda – June 12-13, 2017
May 24, 2017. A summary of topics for discussion.

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