Auditing and Assurance Standards Board

WHAT'S NEW

IAASB Publication – Auditing Challenges Arising from the Adoption of Expected Credit Loss Models
March 16, 2016. Have you considered what audit issues may arise from the adoption of IFRS 9 Financial Instruments? The IAASB’s publication highlights how expected credit loss models will affect auditors. It also sets out initial thinking on how auditors may address these challenges under ISA 540.

Media Release – AASOC Announces New AASB Chair, Vice-Chair
March 11, 2016. Effective April 1, 2016 for two-year terms, Darrell Jensen and Fred Pries will act as AASB’s new Chair and Vice-Chair, respectively.

AASB Re-exposure Draft – Use of the Practitioner’s Communication or Name
March 8, 2016. The AASB has issued a Re-exposure Draft of a proposed new standard that would replace existing Section 5020, Association. Stakeholders are encouraged to submit their comments by May 13, 2016.

AASB Invitation to Comment – Enhancing Audit Quality in the Public Interest – A Focus on Professional Skepticism, Quality Control and Group Audits
February 29, 2016. How does audit quality affect you?  The AASB has issued an Invitation to Comment on the IAASB’s consultation, which explores how to enhance audit quality. Stakeholders are encouraged to submit their comments by April 15, 2016.

Bulletin – Addressing Disclosures in the Audit of Financial Statements
February 26, 2016. Addressing disclosures is an integral part of the audit. This Bulletin provides an overview of several revisions to CASs to more effectively address disclosures in the audit of financial statements.

AASB Meeting Agenda – March 7-8, 2016
February 11, 2016. A summary of topics for discussion.

AASB Decision Summary – January 18-19, 2016
January 28, 2016. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AASB Meeting Agenda – January 18-19, 2016
January 6, 2016. A summary of topics for discussion.

AASB Decision Summary – November 30–December 1, 2015
December 15, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Webinar – Canadian Amendments to ISA 720, The Auditor’s Responsibilities Relating to Other Information
December 3, 2015. Tune in to this webinar on January 12, 2016 (English) and February 2, 2016 (French) to learn about AASB’s recently issued Exposure Draft on Canadian amendments to ISA 720.  

LinkedIn – Follow us!
November 27, 2015. The boards and oversight councils are already on Twitter – @frascanada.ca. Now you can follow us on LinkedIn! Stay in the know, share our news, and engage with us! We can’t wait to hear from you.

AASB Exposure Draft – The Auditor’s Responsibilities Relating to Other Information: Canadian Amendments
November 24, 2015. The AASB has issued an Exposure Draft of proposed Canadian amendments to ISA 720. Stakeholders are encouraged to submit their comments, on the form provided, by February 12, 2016.

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