Auditing and Assurance Standards Board
WHAT'S NEW
Paper – Practical Ways to Improve the Exercise and Documentation of Professional Skepticism in an ISA Audit
May 22, 2013. This joint paper by Auditing and Assurance staff at CPA Canada and the Institute of Chartered Accountants in Australia provides a practical approach for practitioners to enhance their professional skepticism and reflect this in audit documentation. It also includes a series of questions developed for different engagement phases.
Appointment – New Vice-President, Standards, at CPA Canada
May 17, 2013. The Canadian financial reporting and assurance standards boards and oversight councils welcome the recent appointment of Glenn Rioux, MM, CPA, CA as the new Vice-President, Standards, at CPA Canada, effective June 1, 2013.
AASB Decision Summary – May 3, 2013
May 9, 2013. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.
Basis for Conclusions – Revised CAS 610, Using the Work of Internal Auditors
May 7, 2013. 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.
Standards Digest – May 2013
May 1, 2013. Get up to date on board activities with this comprehensive summary. It includes recently issued pronouncements, documents open for comment, and a preview of what’s to come.
AASB Meeting Agenda – May 3, 2013
April 19, 2013. A summary of topics for discussion.
AASB Decision Summary – April 8-9, 2013
April 18, 2013. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.
Guide – Reporting Implications of New Auditing and Accounting Standards (9th edition)
April 8, 2013. This publication provides guidance on reporting issues that may arise during the current period of change to new auditing and accounting standards.
AASB Meeting Agenda – April 8-9, 2013
March 25, 2013. A summary of topics for discussion.
AASB Strategic Plan – 2013-2016
March13, 2013. The AASB’s strategic objectives and related activities for 2013-2016 are set out in its strategic plan.
AASB Decision Summary – February 26, 2013
March 6, 2013. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.
AASB Decision Summary – February 4-5, 2013
February 22, 2013. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.
