Auditing and Assurance Standards Board

WHAT'S NEW

AASB Meeting Agenda – June 13-14, 2016
May 24, 2016. A summary of topics for discussion.

AASB Operating Plan – 2016-2017
May 13, 2016. The Operating Plan sets out the AASB’s objectives and planned activities along with other initiatives to be undertaken in 2016-2017.

AASB Decision Summary – May 5, 2016
May 10, 2016. An executive summary of discussion and decisions with respect to the topics addressed at this meeting.

AASB Decision Summary – April 27, 2016
May 6, 2016.An executive summary of discussion and decisions with respect to the topics addressed at this meeting.

Appointments – The AASB
April 14, 2016. AASOC is pleased to announce appointments to the AASB, effective April 1, 2016.

AASB Meeting Agenda – April 27 and May 5, 2016
April 8, 2016. A summary of topics for discussion.

Basis for Conclusions – Joint Policy Statement Concerning Communications with Law Firms Regarding Claims and Possible Claims in Connection with the Preparation and Audit of Financial Statements
April 1, 2016. This document summarizes the process followed in developing this Statement and the conclusions reached by the AASB and the CBA Committee regarding significant comments received in response to its Exposure Draft.

Basis for Conclusions – CSRE 2400, Engagements to Review Historical Financial Statements
April 1, 2016. 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 Drafts.

Final Revisions – Engagements to Report on Summary Financial Statements
March 31, 2016. The IAASB has issued revised ISA 810, which leverages the additional transparency resulting from the new and revised auditor reporting standards. The revised ISA is effective for engagements to report on summary financial statements for periods ending on or after December 15, 2016.

AASB Decision Summary – March 7- 8, 2016
March 16, 2016. An executive summary of discussion and decisions with respect to the topics addressed at this meeting.

Final Revisions – Reporting on Audited Financial Statements: Special Considerations
March 16, 2016. The IAASB has issued revised ISA 800 and ISA 805 that clarify how the new and revised auditor reporting standards apply to these ISAs. The revised ISAs are effective for audits of financial statements for periods ending on or after December 15, 2016.

IAASB Publication – Auditing Challenges Arising from the Adoption of Expected Credit Loss Models
March 16, 2016. Have you considered what audit issues may arise from the adoption of IFRS 9 Financial Instruments? The IAASB’s publication highlights how expected credit loss models will affect auditors. It also sets out initial thinking on how auditors may address these challenges under ISA 540.

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