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.

Contact the AASB

Need help or have information to share? 

Upcoming meetings & events

See all upcoming meetings and events
July 18 - August 1, 2019 Virtual Roundtable Discussions – Audit of Less Complex Entities French - July 18, 2019 – 9:00 - 11:00 am EDT             English - July 24, 2019 – 1:00 - 3:00 pm EDT             English - August 1, 2019 – 1:00 - 3:00 pm EDT

You are invited to attend one of our virtual roundtables on July 24 or August 1 to provide your feedback on the IAASB’s discussion paper Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs). Register now to have your say!

Meeting & event summaries

See all meetings & events summaries
June 25, 2019 AASB Decision Summary — June 25, 2019 Conference Call

The Board discussed the draft responses to the IAASB’s Exposure Draft “Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews.” Read the Summary for full details.

June 10-11, 2019 AASB Decision Summary – June 10 -11, 2019 Meeting

The Board discussed several topics during this two-day meeting including, Identifying and Assessing the Risk of Material Misstatement, Public Sector Auditing Standards, Compilation Engagements, and Quality Management. Read the Decision Summary for full details.

May 6, 2019 AASB Decision Summary — May 6, 2019 Conference Call

The Board approved an exposure draft of a guideline for Public Sector Auditing Standards and a revised standard for Reporting on Controls at a Service Organization. It also discussed Audits of Less Complex Entities and the IAASB Strategy and Work Program. Read the full Decision Summary for details.

News

See all news
July 15, 2019 News
Volunteer Opportunity – Evolution of Audit Evidence

The Auditing and Assurance Standards Board (AASB) is looking for individuals familiar with new information sources used in the audit evidence gathering process to be members of our Audit Evidence Advisory Group. Read more about the opportunity we have available and apply by August 31, 2019.

July 11, 2019 News
Join us! AASB Discussion Group – Understanding the Challenges of Auditing Less Complex Entities

The AASB is investigating the challenges experienced by Canadian practitioners when auditing LCEs. Join the AASB Discussion Group where AASB Principal, Andrea Lee, will be sharing information, asking questions, and moderating discussion to help us understand what you, our stakeholders, need when performing audits of LCEs.

July 5, 2019 News
Virtual Roundtable Discussions – Audits of Less Complex Entities – French Roundtable Added!

The Board added a French language virtual roundtable on July 18 to allow our French-speaking stakeholders the flexibility to provide feedback on the IAASB’s discussion paper Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs) in French. English roundtables are on July 24 and August 1. Register now to have your say!