Auditing and Assurance Standards Board

WHAT'S NEW

AASB Meeting Agenda – September 16-18, 2015
August 14, 2015. A summary of topics for discussion.

IAASB Exposure Draft – Engagements to Report on Summary Financial Statements
August 6, 2015 – The IAASB has issued an Exposure Draft that proposes limited amendments to ISA 810, Engagements to Report on Summary Financial Statements. Canadian stakeholders are encouraged to provide their comments to the IAASB by November 2, 2015.

IAASB Exposure Draft – Responding to Non-compliance or Suspected Non-compliance with Laws and Regulations
July 28, 2015 – The IAASB has issued an Exposure Draft that proposes changes to international standards necessary to resolve actual or perceived inconsistencies or to clarify key aspects of proposed revisions to the IESBA Code of Ethics. Canadian stakeholders are encouraged to provide their comments to the IAASB by October 21, 2015.

Final Revisions – Addressing Disclosures in the Audit of Financial Statements
July 21, 2015 – The IAASB has issued revisions to focus auditors more explicitly on disclosures throughout the audit process and drive consistency in auditor behaviour in applying the requirements of certain ISAs. The revisions are effective for audits of financial statements for periods ending on or after December 15, 2016.

AASB Decision Summary – July 7, 2015
July 16, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Basis for Conclusions – CSAEs 3000 and 3001, Attestation and Direct Engagements
July 2, 2015. This document summarizes the process followed in developing these standards and the conclusions reached by the AASB regarding significant comments received in response to its Exposure Draft.

Basis for Conclusions – Section 7170, Auditor’s Consent to the Use of the Auditor’s Report Included in a Business Acquisition Report
July 2, 2015. This document summarizes the process followed in developing this standard and the conclusions reached by the AASB regarding significant comments received in response to its Exposure Draft.

AASB Meeting Agenda – July 7, 2015
June 23, 2015. A summary of topics for discussion.

AASB Decision Summary – June 8-9, 2015
June 18, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Invitation to Comment – Implementation Considerations for New Auditor Reporting Standards
June 15, 2015. The AASB has issued an Invitation to Comment that seeks input on proposed effective dates and other considerations. Stakeholders are encouraged to submit their comments, on the form provided, by October 30, 2015.

AASB Decision Summary – May 19, 2015
June 2, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AASB Meeting Agenda – June 8-9, 2015
May 27, 2015. A summary of topics for discussion.

First Prev 2 3 4 5 6 7 8 Next