Auditing and Assurance Standards Board

WHAT'S NEW

Exposure Draft – Auditor’s Consent to the Use of the Auditor’s Report Included in a Business Acquisition Report
October 29, 2014. The AASB has issued an Exposure Draft of a proposed new standard that would replace existing Section 7500, Auditor’s Consent to the Use of the Auditor’s Report in Connection with Designated Documents. Stakeholders are encouraged to submit their comments, on the form provided, by January 30, 2015.

AASB Response – Addressing Disclosures in the Audit of Financial Statements
October 27, 2014 – The AASB has submitted a comment letter responding to the IAASB’s Exposure Draft.

AASB Decision Summary – October 16, 2014
October 23, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

The Buzz – September 2014
September 26, 2014. This final enewsletter from the staff of the AASB brings you all the latest “buzz” on activities and goings-on in the world of Canadian auditing and assurance standard setting.

AASB Meeting Agenda – October 16, 2014
September 24, 2014. A summary of topics for discussion.

AASB Decision Summary – September 8-9, 2014
September 22, 2014. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AASB Annual Report – 2013-2014
September 17, 2014. The AASB Annual Report for 2013-2014 covers the activities of the Board for the year ended March 31, 2014, as well as a message from the Chair, Mark Davies.

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.

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