Auditing and Assurance Standards Board

WHAT'S NEW

IAASB Releases ISA 600 Project Update
October 25, 2017.The IAASB has issued an update for its project to revise ISA 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). This publication highlights the issues under consideration in the revision of this standard and other current projects.

Survey – Views on the Scope of the Revised Standard on Compilation Engagements
October 24, 2017. Are you a practitioner who sometimes finds the lines blurred between an accounting service and a compilation engagement? Help the AASB decide what revisions are needed to the scope of Section 9200, Compilation Engagements. Complete this 20-minute survey by November 13, 2017.

AASB Meeting Agenda – October 16-18, 2017
October 5, 2017.The Board will discuss a number of topics during this two and a half day meeting including Auditing Accounting Estimates, Auditor Reporting, Compilation Engagements, and strategic projects underway. The Board will also hold outreach sessions with Canadian stakeholders from various groups.

AASB Decision Summary – September 14-15, 2017
October 2, 2017. At its recent meeting, the Board addressed a number of topics including Auditing Accounting Estimates, Auditor Reporting, Agreed-upon Procedures and Compilation Engagements.

Volunteer Opportunity – Auditing and Assurance Standards Board
September 12, 2017. AASOC is looking for a new member for the AASB. Are you interested in driving auditing, other assurance and related services engagements in Canada, and want to help ensure these standards are set in the public interest? Subject your résumé by October 13, 2017.

AASB Meeting Agenda – September 14-15, 2017
August 29, 2017. The Board will discuss a number of topics during this two-day meeting including Quality Control, Compilation Engagements and other projects underway.

The AASB is coming to Vancouver and wants to talk to you!
August 28, 2017. This is your chance to have a say and talk directly to the people on the front line of assurance standard setting on current issues you face.

AASB 2016-2017 Annual Report – Setting the Foundation for the Future
August 22, 2017. This year’s annual report highlights the strong foundation we have set for the many significant activities underway, and the improvements we have put into place to increase stakeholder engagement, now and into the future.

AASB Response – Auditing Accounting Estimates and Related Disclosures
August 17, 2017. The AASB has submitted a comment letter responding to the IAASB’s Exposure Draft.

AASB Exposure Draft – Reporting on Compliance with Specified Authorities for Transactions Coming to the Auditor’s Notice During the Audit of Financial Statements
August 1, 2017. The AASB has issued an Exposure Draft of a proposed new guideline that would replace an existing Standard. The guideline deals with reporting on compliance with specified authorities for transactions coming to the auditor’s notice during the audit of financial statements. Stakeholders are encouraged to submit their comments by November 28, 2017.

Message from the Chair – Reporting on Compliance with Agreements, Statutes and Regulations
July 27, 2017. AASB Chair explains a change in scope for Section 5815, Special ReportsAuditor’s Reports on Compliance with Agreements, Statutes and Regulations, and Section 8600, Reviews of Compliance with Agreements and Regulations, to address audits of certain mutual funds’ compliance reports.

AASB Decision Summary – July 19, 2017
July 26, 2017. An executive summary of discussion and decisions with respect to topics addressed at this meeting.

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