Auditing and Assurance Standards Board

WHAT'S NEW

AASB Exposure Draft – Association
March 9, 2015. The AASB has issued an Exposure Draft of a proposed new standard that would replace existing Section 5020, Association. Stakeholders are encouraged to submit their comments, on the form provided, by July 10, 2015.

AASB Exposure Draft – Reporting on Audited Financial Statements: Special Considerations
March 2, 2015. The AASB has issued an Exposure Draft that proposes to adopt revisions to ISAs issued by the IAASB dealing with special considerations when reporting on audited financial statements. Stakeholders are encouraged to submit their comments, on the form provided, by March 31, 2015.

IAASB Survey – Quality Control
February 27, 2015 – The IAASB has issued an information-gathering survey on quality control. Its purpose is to identify issues encountered by small- and medium-sized practices in complying with the requirements of ISQC 1 and ISA 220. Canadian stakeholders are encouraged to respond to the IAASB by March 27, 2015.

AASB Meeting Agenda – March 9-10, 2015
February 20, 2015. A summary of topics for discussion.

AASB Decision Summary – February 5, 2015
February 11, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AASB Decision Summary – January 19-20, 2015
January 28, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

IAASB Exposure Draft – Reporting on Audited Financial Statements: Special Considerations
January 27, 2015. The IAASB has issued an Exposure Draft that proposes changes to ISA 800, Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, and ISA 805, Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement. Canadian stakeholders are encouraged to provide their comments to the IAASB by April 22, 2015.

AASB Meeting Agenda – February 5, 2015
January 26, 2015. A summary of topics for discussion.

Final Standards – Reporting on Audited Financial Statements
January 20, 2015 – The IAASB has issued its new and revised Auditor Reporting standards, which are designed to significantly enhance auditor’s reports for investors and other users of financial statements. The new and revised ISAs will be effective for audits of financial statements for periods ending on or after December 15, 2016.

Webinar – Joint Policy Statement Concerning Communications with Law Firms: Improvements Proposed
January 12, 2015. Tune in to this webinar on February 10, 2015 to learn about the Exposure Draft that was recently issued by the AASB and the JPS Review Committee of the Canadian Bar Association.

AASB Meeting Agenda – January 19-20, 2015
December 22, 2014. A summary of topics for discussion.

AASB Decision Summary – November 24-25, 2014
December 5, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

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