Auditing and Assurance Standards Board


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.

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.

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