Auditing and Assurance Standards Board

WHAT'S NEW

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.

Webinar – Explore AASB’s New Auditor Reporting Standard
July 26, 2017. Tune in to this free webinar on October 3, 2017 (English) to explore the AASB’s new auditor reporting standard. Hear about the factors the AASB considered when approving the standard, its key features, and how implementation is being supported.

AASB Meeting Agenda – July 19, 2017
July 14, 2017. A summary of topics for discussion.

AASB Decision Summary – June 26, 2017
July 10, 2017. An executive summary of discussion and decisions with respect to topics addressed at this meeting.

AASB Decision Summary – June 12-13, 2017
July 7, 2017. An executive summary of discussion and decisions with respect to topics addressed at this meeting.

Basis for Conclusions – New and Revised Auditor Reporting Standards
June 15 2017. This document summarizes the process followed in developing new and revised auditor reporting standards and the conclusions reached by the AASB.

Basis for Conclusions – CAS 720, The Auditor’s Responsibilities Relating to Other Information
June 14, 2017. This document summarizes the process followed in developing this standard and the conclusions reached by the AASB.

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