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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January 22-23, 2020 AASB Meeting - January 23-24, 2020 8:30 am – 5:00 pm Toronto, Ontario

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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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.

September 9-10, 2019 AASB Decision Summary – September 9-10, 2019 Meeting

The Board discussed several topics during its two-day meeting including Audits of Less Complex Entities, Quality Management, Agreed-upon Procedures, Identifying and Assessing the Risks of Material Misstatement and others. Read the full Decision Summary for further detail.

August 29, 2019 AASB Decision Summary — August 29, 2019 Conference Call

The Board discussed its draft response to the IAASB’s Discussion Paper for Audits of Less Complex Entities and key issues related to Compilation Engagements. Read the summary for full details.

News

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November 21, 2019 News
IAASB Exposure Draft – Conforming Amendments to the IAASB International Standards as a Result of the Revised IESBA Code

The IAASB recently issued an Exposure Draft, Conforming Amendments to the IAASB International Standards as a Result of the Revised IESBA Code. The AASB is considering appropriate revisions to Canadian standards and will issue its own exposure draft in January 2020. Stakeholders are encouraged to respond to the IAASB by January 10, 2020.

November 14, 2019 News
CPA Canada Practitioner’s Pulse Webinar – Compilation Engagements

Tune into this webinar to hear AASB Principal, Svetlana Berger, speak about the recently-approved new standard on compilation engagements. The webinar is taking place on November 21 from 12:30-2pm. Register now to learn more.

November 13, 2019 News
Auditing and Assurance Standards Board Meeting – December 2-3, 2019 – Agenda now available!

Find out what’s on the agenda for the upcoming Board meeting. Topics include, Agreed-upon Procedures, Quality Management, Audits of Less Complex Entities, Public Sector Auditing Standards, Group Audits and more. Read the agenda for full details.