Auditing and Assurance Standards Board


IAASB Staff Audit Practice Alert – Responsibilities of the Engagement Partner
August 27, 2015. The IAASB has issued a Staff Audit Practice Alert that focuses on circumstances when the engagement partner is not located where the majority of the audit work is performed. This alert may be relevant for Canadian auditors conducting an audit of an entity with foreign operations.

AASB Exposure Draft – Responding to Non-compliance or Suspected Non-compliance with Laws and Regulations.
August 21, 2015. The AASB has issued an Exposure Draft that proposes to adopt limited 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. Stakeholders are encouraged to submit their comments, on the form provided, by September 30, 2015.

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