Auditing and Assurance Standards Board

WHAT'S NEW

Basis for Conclusions – CSAEs 3000 and 3001, Attestation and Direct Engagements
July 2, 2015. This document summarizes the process followed in developing these standards and the conclusions reached by the AASB regarding significant comments received in response to its Exposure Draft.

Basis for Conclusions – Section 7170, Auditor’s Consent to the Use of the Auditor’s Report Included in a Business Acquisition Report
July 2, 2015. 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 – July 7, 2015
June 23, 2015. A summary of topics for discussion.

AASB Decision Summary – June 8-9, 2015
June 18, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Invitation to Comment – Implementation Considerations for New Auditor Reporting Standards
June 15, 2015. The AASB has issued an Invitation to Comment that seeks input on proposed effective dates and other considerations. Stakeholders are encouraged to submit their comments, on the form provided, by October 30, 2015.

AASB Decision Summary – May 19, 2015
June 2, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AASB Meeting Agenda – June 8-9, 2015
May 27, 2015. A summary of topics for discussion.

Webinar – Revised Standard on Engagements to Review Historical Financial Statements: Re-exposure Draft
May 13, 2015. Tune into this webinar on June 5, 2015 (English) and June 8, 2015 (French) to hear about what is being proposed and how you can provide input to the AASB’s Re-exposure Draft of CSRE 2400, Engagements to Review Historical Financial Statements.

AASB Re-exposure Draft – Engagements to Review Historical Financial Statements
May 5, 2015. The AASB has issued a Re-exposure Draft that proposes a new standard dealing with engagements to review historical financial statements to replace the existing review engagement standards. Stakeholders are encouraged to submit their comments, on the form provided, by July 10, 2015.

Audit Quality Blogs – Authored by Eric Turner, Director
May 5, 2015. Eric Turner’s latest blog reviews how audit committees are faring in their auditor assessment efforts and if they are making effective use of the enhancing audit quality practical guidance. The blog includes a video discussion with audit expert Axel Thesberg about Canada’s progress and what’s next.

Director Appointed – Auditing and Assurance Standards
April 30, 2015. Stephenie Fox, Vice President, Standards, announces the promotion of Eric Turner as the new Director, Auditing and Assurance Standards. He is succeeding Greg Shields. Eric’s appointment will be effective on May 1, 2015.

AASB Meeting Agenda – May 19, 2015
April 29, 2015. A summary of topics for discussion.

1 2 3 4 5 6 7 ... Next Last