AASB

Auditing and Assurance Standards Board

About the AASB

The Auditing and Assurance Standards Board (AASB) establishes standards for assurance and related services engagements. We contribute to the development of International Standards on Auditing (ISAs), which we adopt as Canadian Auditing Standards (CASs), by participating in consultations and activities of the International Auditing and Assurance Standards Board (IAASB) to ensure Canadian entities’ auditing needs are considered.

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Upcoming meetings & events

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March 9-10, 2020 AASB Meeting - March 9-10, 2020 8:30 am – 5:00 pm Toronto, Ontario

Meeting & event summaries

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December 23, 2019 AASB Decision Summary — December 2-3, 2019

The Board discussed several topics during this two-day meeting, including Identifying and Assessing the Risks of Material Misstatement, Public Sector Auditing Standards, and Quality Management. It also discussed its 2020-2021 Annual Plan. Read the Decision Summary for full details.

December 23, 2019 Auditing and Assurance Standards Board Meeting – January 23-24, 2020 – Agenda now available!

Find out what’s on the agenda for the upcoming Board meeting. Topics include the 2020-2021 Annual Plan, the future Strategic Plan, Quality Management, and Agreed-upon Procedures.

October 7-8, 2019 AASB Decision Summary — October 7-8, 2019

The Board discussed several topics during its two-day meeting, including Compilation Engagements, Public Sector Auditing Standards, and the Strategic and Annual Plans. Read the full Decision Summary for further detail.

News

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January 29, 2020 Resource
AASB Video – Compilation Engagements: A new standard

The AASB is issuing a new standard on compilation engagements and its impact will be felt by practitioners, entities of compiled financial information and users. Watch this brief video, featuring the Chair of the AASB, to learn all about it.

January 17, 2020 Document for Comment
AASB Exposure Draft – Conforming Amendments to Canadian Standards Resulting from IAASB Conforming Amendments to IAASB International Standards as a Result of the Revised IESBA Code

The AASB issued an Exposure Draft proposing to adopt, with appropriate amendments, proposed revisions to International standards issued by the International Auditing and Assurance Standards Board (IAASB). Stakeholders are invited to comment until March 27, 2020. For full details, visit the Documents for Comment page.

January 15, 2020 News
Volunteer Opportunity – The Auditing and Assurance Standards Board needs you!

Are you interested in working with and debating issues of public interest and assurance with other prominent members of the Canadian business community? If so, we need you! AASOC is seeking a new member to appoint to the AASB. Make sure to apply by February 28, 2020.