Auditing and Assurance Standards Board

WHAT'S NEW

CPA Magazine Standards Speak – Reporting on Matters Beyond the Financial Statement: What You Need to Know
September 4, 2014. In this month’s column, Jacqui Kuypers, AASB staff member, discusses the new standard, CSRS 4460, Reports on Supplementary Matters Arising from an Audit or a Review Engagement, issued in June 2014. Get to know who is affected by the standard, what it involves, and how reports on supplementary matters will change.

Basis for Conclusions – Section 7060, Auditor Review of Interim Financial Statements
September 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.

AASB Meeting Agenda – September 8-9, 2014
August 20, 2014. A summary of topics for discussion.

Volunteer Opportunity – Compilation Engagements Task Force
August 14, 2014.  The AASB is currently seeking members for its new Compilation Engagements Task Force. Applications should be submitted no later than Friday, October 10, 2014.

CPA Magazine Standards Speak – AASOC: An Unseen Facet of Audit Standard Setting
August 6, 2014. In this month’s column, Phil Cowperthwaite, AASOC member, explains the role of the Council in the standard-setting process. Read Phil’s thoughts on how AASOC enables the development of high-quality and relevant standards in Canada – all the while protecting the public interest.

AASB Response – ISA 720, The Auditor’s Responsibilities Relating to Other Information
July 28, 2014 – The AASB has submitted a comment letter responding to the IAASB’s Exposure Draft.

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.

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