Auditing and Assurance Standards Board

WHAT'S NEW

Basis for Conclusions – AuG-49, Reporting on Compliance with Specified Authorities for Transactions Coming to the Auditor’s Notice during the Audit of Financial Statements
September 4 , 2018. This is a summary of the process followed in developing the Guideline and the Board’s conclusions regarding significant comments received in response to its Exposure Draft.

AASB Meeting Agenda — September 13-14, 2018
August 30, 2018. The Board will discuss several topics during this two-day meeting, including Auditor Reporting, Quality Control, Agreed-Upon Procedures, and Reporting on Controls at a Service Organization.

In Brief – A plain and simple overview of the AASB’s Exposure Draft on Identifying and Assessing the Risks of Material Misstatement
August 28, 2018. The Board plans to issue an exposure draft proposing the adoption of ISA 315 (Revised), with appropriate Canadian amendments, if any. This In Brief provides an overview of that exposure draft and ways you can provide input.

Webinar – ISA 315 Exposure Draft Key Revisions Explained
August 20, 2018. Listen to this 60-minute IAASB webinar to understand how the proposed revisions to ISA 315 (Revised) aim to enhance the auditor’s procedures in identifying and assessing the risks of material misstatement, ultimately improving audit quality. Webinar available in English only.

A Focus on Stakeholder Engagement – AASB 2017-2018 Annual Report
August 15, 2018. Our relationships with Canadian stakeholders and with standard setters in other jurisdictions are key to the success of the standards we set. From a Vancouver-based Board meeting to meeting with international standard setters, stakeholder engagement continued to be a top priority for our Board in 2017-2018. Read more in our annual report.

Volunteer Opportunities – Call for new AASB Members
August 15, 2018. AASOC is seeking three practitioners to join the AASB! We are looking for partners in small/medium accounting firms or sole practitioners, and a legislative auditor. Apply by September 28, 2018.

Webinar – Toward a New Standard on Compilation Engagements
August 14, 2018. Tune in to this webinar on September 26 (English) and September 28 (French) to learn about the AASB Exposure Draft for CSRS 4200, Compilation Engagements, and how you can provide input to our proposals.

Video Conference Discussions – Stakeholders’ Views Sought on the Proposed Revisions to CAS 315
August 3, 2018. Participate in a video conference taking place this September to provide your views on the soon-to-be-released Exposure Draft, “Identifying and Assessing the Risks of Material Misstatement”. The AASB wants your feedback!

Webinar – AASB Exposure Draft: Risks of Material Misstatement
July 26, 2018. Tune into this webinar on September 11, 2018 (English) and September 19, 2018 (French) to learn about the AASB’s planned exposure draft of revisions to CAS 315 and how you can provide input to the AASB.

In Brief – A plain and simple overview of auditing considerations related to cryptocurrencies
July 26, 2018. The rise of cryptocurrencies is increasing global interest and scrutiny by organizations, investors, regulators, governments, and others. Do you understand the implications? Read our In Brief for the AASB’s thoughts on a recently issued CPA Canada guidance paper on this topic

AASB Decision Summary – July 10, 2018
July 23, 2018.The Board discussed Auditor Reporting and Identifying and Assessing the Risks of Material Misstatement. Also discussed was the approach to input on the AcSB’s Draft Framework for Performance Measures and survey on the IAASB’s future strategy.

Approved! Exposure Draft of a Proposed New Standard on Compilation Engagements
July 23, 2018. The AASB unanimously approved an exposure draft of a proposed new standard on compilation engagements to replace Section 9200, Compilation Engagements. Set to be issued September 4, 2018, comments will be due November 30, 2018. To support you in providing feedback, we are doing extensive outreach and will be issuing numerous plain language resources. Stay tuned for more!

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