Auditing and Assurance Standards Board

WHAT'S NEW

Basis for Conclusions – Preface to the CPA Canada Handbook - Assurance
July 3, 2018. This is a summary of the process followed in reviewing the amendment criteria used by the Board when adopting ISQCs as CSQCs, ISAs as CASs, and ISAEs as CSAEs.

AASB approves Assurance and Related Services Guideline (AuG) 49
June 29, 2018. The Board unanimously approved new AuG-49 and the related consequential amendments to CSRS 4460. The new guideline will be effective for reports dated on or after April 1, 2019, with early application permitted. The guideline is expected to be in September 2018 Handbook update.

CPA Canada and AASB Roundtable Discussions – Providing Assurance over Key Performance Indicators (KPIs)
June 29, 2018. The Accounting Standards Board’s recent release of the Draft Framework for Reporting Performance Measures and the upcoming release of the CSA Rule over KPIs need auditor feedback. CPA Canada and AASB staff are seeking participants for roundtable discussions focused on this topic, taking place in August and October 2018. Register today!

AASB Decision Summary – June 11-12, 2018
June 27, 2018. The Board discussed several topics, including Auditor Reporting, Auditing Accounting Estimates, Quality Control and Compilation Engagements, among others. Other initiatives discussed include challenges faced by practitioners in audits of small and medium-sized entities, and more.

AASB Meeting Agenda – June 11-12, 2018
June 1, 2018. The Board will discuss several topics during this two-day meeting, including Auditing Accounting Estimates, Auditor Reporting, Identifying and Assessing the Risks of Material Misstatement, Quality Control, Compilation Engagements, and Reporting on Controls at a Service Organization.

AASB Decision Summary – May 3, 2018
May 14, 2018. The Board discussed a number of topics during its recent conference call, including Auditor Reporting, Quality Control, Agreed-upon Procedures, and Public Sector Auditing Standards. 

AASB Exposure Draft – Auditor's Consent to the Use of the Auditor's Report in Connection with a Designated Document
May 4, 2018. The AASB has issued an Exposure Draft of a proposed new standard that deals with an auditor’s consent in connection with designated documents. Stakeholders are encouraged to submit their comments by July 31, 2018.

AASB Meeting Agenda – May 3, 2018
April 12, 2018. The Board is meeting by conference call to discuss Quality Control, Agreed-upon Procedures, Public Sector Auditing Standards, and Audit Evidence.

Article — New assurance compliance reporting requirements
April 12, 2018. Read this article to learn about two new compliance reporting standards that will provide more clarity, consistency, and transparency in assurance compliance reporting engagements.

AASB Annual Plan – 2018-2019
April 2, 2018. The Annual Plan sets out the Board’s key activities and targets to be undertaken in 2018-2019, helping to achieve its objectives in the five-year strategic plan. For more detail on the activities, see the Activities Matrix.

Appointments – AASOC and the AASB
March 29, 2018. Appointments, reappointments, retirements: AASOC is pleased to announce membership changes effective April 1, 2018.

AASB Decision Summary – March 5-6, 2018
March 20, 2018. At its recent meeting, the Board addressed a number of topics including, Auditing Accounting Estimates, Auditor Reporting, Compilation Engagements, and Quality Control. 

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