Auditing and Assurance Standards Board

WHAT'S NEW

Basis for Conclusions – Section 7150, Auditor’s Consent to the Use of a Report of the Auditor Included in an Offering Document
November 3, 2015. This document summarizes the process followed in developing amendments to this standard and the conclusions reached by the AASB.

AASB Decision Summary – October 14, 2015
October 21, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

Volunteer Opportunity – Auditing and Assurance Standards Board
October 14, 2015. AASOC is currently seeking new members to appoint to the AASB, preferably with experience in financial institution audits, compilation engagements or future-oriented financial information audits. Expressions of interest should be submitted by December 11, 2015.

Roundtable Discussions – Stakeholders’ Views Sought on Auditor Reporting, Responsibilities Relating to Other Information, Compliance Reporting and the AASB’s Draft Strategic Plan for 2016-2021
October 6, 2015. Register to attend a roundtable discussion this fall to share your views on the AASB’s draft strategic plan and other AASB projects. The topics affect a wide range of stakeholders.

Webinar – AASB Exposure Draft: Reports on Compliance with Agreements, Statutes and Regulations
October 6, 2015. Tune in to this webinar on October 27, 2015 (English) and October 28, 2015 (French) to learn about the AASB’s recently issued Exposure Draft of a new standard on audits and reviews of compliance with agreements, statutes and regulations and how you can provide input to the AASB.

AASB Decision Summary – September 16-18, 2015
October 2, 2015. An executive summary of discussions and decisions with respect to the topics addressed at this meeting.

AASB Meeting Agenda – October 14, 2015
September 28, 2015. A summary of topics for discussion.

Webinar – Implementation Considerations for New Auditor Reporting Standards
September 11, 2015. Tune in to this webinar on October 6, 2015 (English) and October 7, 2015 (French) to learn about the AASB’s recently issued Invitation to Comment on the proposed effective dates and other considerations.

CPA Magazine Standards Speak – The Adoption of International Auditor Reporting Standards
September 4, 2015. In the August issue, AASB Chair, Cathy MacGregor, explains the implications of coming new and revised auditor reporting standards and the importance of stakeholder input to the AASB.

AASB Exposure Draft – Reports on Compliance with Agreements, Statutes and Regulations
September 2, 2015. The AASB has issued an Exposure Draft that proposes a new standard that would replace existing standards dealing with audits and reviews of compliance with agreements, statutes and regulations. Stakeholders are encouraged to submit their comments, on the form provided, by December 23, 2015.

AASB 2014-2015 Annual Report – Balancing Stakeholder Needs
September 2, 2015. The AASB Annual Report for 2014-2015 covers the activities of the Board for the year ended March 31, 2015, as well as a message from the Chair, Cathy MacGregor.

AASB Exposure Draft – Engagements to Report on Summary Financial Statements.
August 28, 2015. The AASB has issued an Exposure Draft that proposes to adopt revisions to ISA 810 issued by the IAASB dealing with auditor reporting on summary financial statements. Stakeholders are encouraged to submit their comments, on the form provided, by October 2, 2015.

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