Auditing and Assurance Standards Board

WHAT'S NEW

Basis for Conclusions – Addressing Disclosures in the Audit of Financial Statements
June 12, 2017. This document summarizes the process followed in developing revisions to the standards and the conclusions reached by the AASB.

Media Release – AASB Seeks New Leader
June 8, 2017. Canada’s Auditing and Assurance Standards Board (AASB) is seeking an exceptional individual to serve as its next Chair, for an initial term of up to five years. This is a remunerated, part-time position and will require a commitment of 1,000 hours per year. Applications are due July 31, 2017.

Webinar – AASB Re-exposure Draft: Reporting on Compliance
June 6, 2017. Tune in to this webinar on June 21, 2017 (French) and July 5, 2017 (English) to learn about the AASB’s recently issued Re-exposure Draft of two new standards on engagements to report on an entity’s compliance with agreements, statutes and regulations, and how you can provide input to the AASB.

AASB Meeting Agenda – June 12-13, 2017
May 24, 2017. A summary of topics for discussion.

AASB Operating Plan – 2017-2018
May 19, 2017. The Operating Plan sets out the AASB’s objectives and planned activities along with other initiatives to be undertaken in 2017-2018.

Message from the Chair – New Auditor Reporting and Other Standards Issued
May 18, 2017. The new auditor’s report represents a step change. It better describes what an audit is and what an auditor does. Read this message from the AASB Chair, Darrell Jensen, to learn what factors the AASB considered when approving these new standards, as well as how we’re supporting effective implementation.

Reporting on Controls at a Service Organization — Bridging the Gap Between Canadian and Revised U.S. Standards,
May 18, 2017. This Bulletin will assist stakeholders during the period while the Canadian and U.S. standards on reporting on controls at a service organization are not aligned.

Video Conference Discussions – Stakeholders’ Views Sought on the Proposed Revisions to CAS 540
May 10, 2017. Participate in a video conference session to provide your views on the proposals to update Canadian Auditing Standard (CAS) 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures. The Exposure Draft, “Auditing Accounting Estimates and Related Disclosures”, needs your feedback!

Have Your Say – Vancouver
May 10, 2017. The AASB is focused on bringing the diverse voices of its stakeholders across Canada to the forefront. We are coming to you this October, Vancouver! Help shape the discussion we have with you while we are visiting your city. Take five minutes to complete this survey.

AASB Exposure Draft – Auditing Accounting Estimates and Related Disclosures
May 9, 2017. The AASB has issued an Exposure Draft that proposes to adopt, with appropriate Canadian amendments if any, proposed amendments to ISA 540, and other conforming amendments. Stakeholders are encouraged to submit their comments by July 7, 2017.

AASB Decision Summary – April 11, 2017
May 5, 2017. An executive summary of discussion and decisions with respect to the topics addressed at this meeting.

IAASB Exposure Draft – Auditing Accounting Estimates and Related Disclosures (Proposed amendments to ISA 540)
May 1, 2017. The International Auditing and Assurance Standards Board (IAASB) has issued an Exposure Draft on ISA 540 (Revised). Significant changes in how auditors evaluate accounting estimates and related disclosures have been proposed. Stakeholders are invited to provide comments by August 1, 2017.

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