Auditing and Assurance Standards Board
Agenda for July 19, 2017

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 (July 10, 2017), this agenda is subject to change. More information regarding projects of the International Auditing and Assurance Standards Board (IAASB) is available at www.ifac.org/.

Canadian Auditing Standards (CASs)

Auditing Accounting Estimates

  • Review comments received from Canadian stakeholders on the AASB’s Exposure Draft of CAS 540, Auditing Accounting Estimates and Related Disclosures.
  • Review the AASB’s draft response to the IAASB’s Exposure Draft of ISA 540. 

AASB Planning

  • Discuss progress on the AASB’s strategic project related to post-implementation reviews.