Auditing and Assurance Standards Board

WHAT'S NEW

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.

AASB Re-exposure Draft – Reporting on Compliance
April 19, 2017. The AASB has issued a Re-exposure Draft of two proposed new standards that would replace existing Sections dealing with special reports on an entity’s compliance with agreement, statutes and regulations. Stakeholders are encouraged to submit their comments by July 28, 2017.

AASB is Hiring – Principal, Auditing and Assurance Standards
April 10, 2017.  The AASB is seeking a professional accountant to join it’s highly skilled, and energetic team committed to developing auditing and other assurance standards for Canadian practitioners. Do you possess competencies in critical thinking, project management, communication, and interpersonal skills? Contact Claire Chester, Manager, CPA Canada for details or apply today.

Appointments – AASOC and the AASB
March 31, 2017. AASOC is pleased to announce appointments, as well as retirements and reappointments, to AASOC and the AASB, effective April 1, 2017.

AASB Meeting Agenda – April 11, 2017
March 29, 2017. A summary of topics for discussion.

AASB Decision Summary – March 6-7, 2017
March 17, 2017. An executive summary of discussion and decisions with respect to the topics addressed at this meeting.

Basis for Conclusions – CAS 250, Consideration of Laws and Regulations in an Audit of Financial Statements
March 1, 2017. This document summarizes the process followed in developing revisions to this standard and the conclusions reached by the AASB.

Article – Standard-setting Boards and Oversight Councils Rebrand
March 1, 2017. The accounting and auditing standards boards and oversight councils are refreshing their look! A new visual identity was created to take these standard-setting bodies through 2017 and beyond.

AASB Meeting Agenda – March 6-7, 2017
February 24, 2017. A summary of topics for discussion.

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