Auditing and Assurance Standard Board
Agenda for April 30, 2012
The topics the Auditing and Assurance Standards Board (AASB) plans to discuss, and anticipated actions, if any, are outlined below. Although current at the date prepared (April 16, 2012), this agenda is subject to change. For more information regarding individual projects, please refer to the Projects pages, which provide appropriate staff contacts for each project. More information regarding projects of the International Auditing and Assurance Standards Board (IAASB) is available at www.ifac.org/.
Auditor’s Role and Responsibilities in Capital Markets (7000 Series)
- Discuss matters related to the revision of Section 7110, Auditor Involvement with Offering Documents of Public and Private Entities, Section 7115, Auditor Involvement with Offering Documents of Public and Private Entities – Current Legislative and Regulatory Requirements, and AuG-30, The Auditor’s Consent and Comfort with Securities Offering Documents.
Assurance on Greenhouse Gas Statements
- Approve new standard CSAE 3410, Assurance Engagements on Greenhouse Gas Statements.
- Discuss an issue related to the project to revise Section 5020, Association.